Goods and Services Tax – GST Dated:- 16-12-2020 – News – 1. Auto Populated details in Form GSTR 3B : Now, auto-population of system computed details in Form GSTR-3B , has been enabled for taxpayers (filing their Form GSTR-1 on monthly basis), from November 2020 Tax Period onwards. The same will be done based on the following: (i) Liabilities in tables-3.1 3.2 of Form GSTR-3B (except Table-3.1 (d) pertaining to inward supplies liable to reverse charge), are computed by the system on the basis of details of outward supplies as filed in Form GSTR-1 for the tax period (ii) Input Tax Credit (ITC) details and details of inward supplies liable to reverse charge, to be reported in Tables-4 and 3.1 (d) respectively, are computed
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ers can change/ edit the auto populated values in Form GSTR-3B . (iii) In case taxpayer has not filed Form GSTR-1 for the period, system generated summary will display the respective values as Not filed . Similarly, if Form GSTR-2B is not generated for the period, system generated summary will display the respective values as Not generated . (iv) If the taxpayer has entered saved any values in Form GSTR-3B before auto-population by the system, the saved values will not be changed/over-written by the system. (v) Table 5 and 6.2 of FORM GSTR-3B is not part of the PDF will not be auto-populated by the system. 4. Click here for details. Thanking you, Team GSTN – News – Press release – PIB Tax Manage
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