A PDF statement has been made available to taxpayers, filing monthly GSTR-1 statement, with system computed values of Table 3 of Form GSTR-3B. This PDF are going to be prepared on the idea of the values reported by them, in their GSTR-1 statement, for the said tax period.
Note: This facility also will be provided to quarterly GSTR-1 filers in due course of your time .
This PDF are going to be available on their GSTR-3B dashboard, from tax period of August 2020 onwards, containing the knowledge of GSTR-1 filed by them on or after 4th September 2020. this may make filing of their Form GSTR-3B easier for them.
This facility is provided to all or any taxpayers registered as a traditional taxpayer, SEZ Developer, SEZ unit and casual taxpayer.
Tables of Form GSTR 3B are going to be Auto-Drafted in pdf statement: Following Tables of Form GSTR-3B are going to be auto drafted, on basis of 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
In this, following points could also be noted:
In case, any of the above values is negative as per GSTR-1 statement, those figures would be mentioned as Zero within the auto-drafted PDF and can not be carried forward to next period.
Turnover & tax are computed after taking under consideration 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.
This PDF is merely for assistance of taxpayers to urge the auto drafted values of Table 3 of their Form GSTR 3B (as per their filed GSTR 1 statement). Taxpayers, however, are required to verify & file their Form GSTR-3B, with correct values. (Source)
