Goods and Services Tax – GST Dated:- 14-4-2021 – News – 1. The new features related to filing of Statement/ Returns by taxpayers under QRMP Scheme, for the quarter Jan-Mar., 2021, which has been made available to them are summarized below. 2. Auto Generation of Form GSTR-2B , for the QRMP taxpayers a) Form GSTR-2B contains details of filed IFFs (for Month M1 M2) filed Form GSTR 1 (for Month M3). b) 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 the taxpayer (which flows from the taxpayers own filed IFF Form GSTR-1 ). c) Taxpayers can view and download their system generated
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B has been generated. 3. Auto-population of ITC in Form GSTR-3B for the QRMP taxpayers a) Figures of ITC available and ITC to be reversed will now be auto-populated in Table 4 of Form GSTR-3B, for the QRMP taxpayers, from their system generated quarterly Form GSTR-2B . b) On the GSTR-3B dashboard page, an additional button System computed GSTR-3B has also been provided, by clicking which system computed Form GSTR-3B can be downloaded in PDF format. c) Taxpayer can edit the auto-drafted values as per their records and save the updated details. d) The system will show a warning message to taxpayers in case ITC available is increased by more than 5% or ITC to be reversed is reduced even partially, by them. Howeve
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