Taxpayers who are filing monthly GSTR-1 statement are going to get a PDF Statement with system computed values of Table 3 of Form GSTR-3B, and based on the values promulgated by the taxpayers in their GSTR-1 statement the PDF will get generated. It is also expected that this facility shall be given to the Quarterly GSTR-1 filers very soon.
The Goods and Services Tax Network (GSTN) said, “This PDF will be available on their GSTR-3B dashboard, from tax period of August 2020 onwards, containing the information of GSTR-1 filed by them on or after 4th September 2020. This will make filing of their Form GSTR-3B easier for them.”
GSTN is also providing this facility to all the taxpayers registered as a Normal taxpayer, SEZ Developer, SEZ unit and casual taxpayer.
Auto-Drafted Tables of Form GSTR 3B in pdf statement: The following mentioned Tables of Form GSTR-3B will be auto-drafted, based on values reported in GSTR-1 statement, for the said period-
- 3.1(a) – Outward taxable supplies (other than zero-rated, nil rated and exempted)
- 3.1(b) – Outward taxable supplies (zero-rated)
- 3.1(c) – Other outward supplies (Nil rated, exempted)
- 3.1(e) – Non-GST outward supplies
- 3.2 – Supplies made to un-registered persons
- 3.2 – Supplies made to composition taxable persons
- 3.2 – Supplies made to UIN holders
Some Important Points for using this facility-
- In case, any of the above values is negative as per GSTR-1 statement, those figures would be mentioned as Zero in the auto-drafted PDF and will not be carried forward to next period.
- Turnover & tax are computed after taking into account credit notes, debit notes, amendments and advances if any.
- Only filed GSTR-1 statements are considered for auto-population of the values in Form GSTR-3B.
GSTN has only provided the PDF facility to the taxpayers of auto drafted values of Table 3 of their Form GSTR 3B (as per their filed GSTR 1 statement) for mere assistance. Still, the taxpayers have to verify & also have to file their Form GSTR-3B with appropriate values.
With Warm Regards,