Quick view of Auto-populated GSTR-3B & Auto-drafted GSTR-2B (Statement of ITC) in GST Portal..
Updated: Jan 16
FORM GSTR- 3B
Form GSTR-3B is a simplified summary return and the purpose of the return is for taxpayers to declare their summary GST liabilities for a particular tax period and discharge these liabilities. A normal taxpayer is required to file Form GSTR-3B returns for every tax period.
For the taxpayers who have opted to file Form GSTR-1 (Monthly Statement of Outward Supplies furnished by all normal and casual registered taxpayers) or GSTR-2B (Auto-drafted ITC statement) on monthly or quarterly frequency, GSTR-3B will be auto-generated by system and will be available on their GSTR-3B dashboard page.
GSTR-3B is being auto-populated based on the values from GSTR-1 and GSTR-2B forms for the corresponding tax period from the November 2020 tax period onwards.
For the the taxpayers who haven't opted to file Form GSTR-1 or GSTR-2B, the GSTR-3B will not be auto-populated.
The auto-populated GSTR-3B will also be made available in a downloadable PDF format.
In Table 3.1(a,b,c,e) the details are auto-drafted from Form GSTR-1 in Form GSTR-3B. Whereas in table 3.1(d) the details are auto-drafted from Form GSTR-2B. Click the 3.1 Tax on outward and reverse charge inward supplies tile to view the auto-drafted details. Taxpayers have to ensure the correctness of the values being reported and filed in GSTR-3B in all respects. You can also add/ modify the details in Table 3.1(a,b,c,d,e) if required.
Form GSTR-2B is a auto-drafted system generated statement for regular taxpayers (whether or not opted into the QRMP scheme) introduced on the GST portal w.e.f august 2020 tax period onwards.
Form GSTR-2B has two sections of ITC i.e. ITC available and ITC not available (which flows from the supplier’s filed IFF & Form GSTR-1, imports etc). It also contains tax liability of taxpayer (which flows from the taxpayers own filed IFF & Form GSTR-1).
[ The Invoice Furnishing Facility (IFF) is a facility where quarterly GSTR-1 filers (currently under the QRMP scheme available only) can choose to upload their Business-to-business (B2B) invoices every month, However, there is no requirement to upload invoices in GSTR-1 if the same has been uploaded in the IFF ]
The statement will clearly show document-wise details of ITC eligibility. The reconciliation between GSTR-2B and purchase register must be carried out on monthly basis. If there are invoices or debit notes missing in GSTR-2B when compared to the purchase register, the taxpayer must inform his suppliers about the same and get the document uploaded in the next GSTR-1 return they are filing.
For each of the first and second months of a quarter, such a registered person will have the facility (Invoice Furnishing Facility- IFF) to furnish the details of such outward supplies to a registered person, as he may consider necessary, between the 1st day of the succeeding month till the 13th day of the succeeding month. The said details of outward supplies shall, however, not exceed the value of fifty lakh rupees in each month. It may be noted that after 13th of the month, this facility for furnishing IFF for previous month would not be available.
[For example, a registered person who has availed the QRMP Scheme wants to declare two invoices out of the total ten invoices issued in the first month of quarter. Details of these two invoices may be furnished using IFF and the remaining 8 invoices shall be furnished in Form GSTR-1 of the said quarter. The two invoices furnished in IFF shall be reflected in Form GSTR-2B of the concerned recipient of the first month of the quarter and remaining eight invoices furnished in Form GSTR-1 shall be reflected in Form GSTR-2B Circular No. 143/13/2020- GST of the concerned recipient of the last month of the quarter. The said facility would however be available, say for the month of July, from 1st August till 13th August. Similarly, for the month of August, the said facility will be available from 1st September till 13th September.]
The default view of Form GSTR-2B is quarterly for QRMP scheme taxpayer. However, to view Form GSTR-2B of a particular month, taxpayer has an option to select appropriate month, from the view drop-down to view that month’s data.
The timelines for the generation of GSTR-2B can be checked out on the government portal under the ‘View Advisory’ tab.
The "Download Advisory" button will allow you to download Form GSTR-2B advisory in PDF. GSTR-2A and GSTR-2B seems to be same, but they are different in some manner, like- GSTR-2A is Dynamic in nature which can be changed time to time whereas GSTR-2B is static in nature, once GSTR-2B generated can’t be changed.
In summary - The auto-populated values of Form GSTR-3B and Form GSTR-2B are generated in the following manner:
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source: GST Tech twitter