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Understanding the GSTR-3B Auto-Population Feature

The GSTN introduced an auto-population feature for GSTR-3B, automatically filling data from GSTR-1 and GSTR-2B to simplify return filing. This facility provides a PDF summary for registered taxpayers, operational since August 2020. While initial values were editable, recent updates include 'hard locking,' requiring amendments to outward supplies before submission. The system consolidates details for various tables, including outward supplies and ITC, aiming to minimize errors and improve reconciliation.

📖 3 min read read🏷️ GSTR-3B

The Goods and Services Tax Network (GSTN) implemented a system to automatically populate data into GSTR-3B forms, utilizing information from GSTR-1 and GSTR-2B. This feature, introduced on September 4, 2020, creates a summarized GSTR-3B in PDF format for all registered taxpayers, based on the pre-filled details.

Recent Updates June 7, 2025

  • The GSTN has enforced a new rule preventing taxpayers from submitting GSTR-3B returns more than three years after their due date. This change will take effect from the July 2025 tax period on the GST portal.

Eligibility for the GSTR-3B Auto-Generation Feature

This feature will be rolled out for quarterly filers at a later time and is accessible on the GSTR-3B dashboard of the GST portal.

Commencement Date of the GSTR-3B Auto-Population Feature

This feature became operational starting with the August 2020 tax period.

Data Sources for GSTR-3B Auto-Filling

  1. Output Liability: Data for Tables 3.1 and 3.2 of GSTR-3B (excluding Table 3.1(d) for reverse charge inward supplies) is automatically generated from the GSTR-1 details for the relevant tax period.

Note: Initially, the auto-generated GSTR-3B values were not considered final, and taxpayers could modify them. However, with the implementation of hard locking, any required amendments to outward supply information must now be completed before GSTR-3B submission.

Components of the Auto-Populated GSTR-3B

The automatically completed GSTR-3B incorporates data from the already submitted GSTR-1, specifically for Table 3. The following sections will be pre-filled:

  • Table 3.1(a): Outward supplies, excluding zero-rated, nil-rated, and exempted categories
  • Table 3.1(b): Zero-rated outward supplies
  • Table 3.1(c): Other outward supplies, including nil-rated and exempted categories
  • Table 3.1(e): Non-GST outward supplies
  • Table 3.2: Supplies furnished to unregistered individuals, composition taxpayers, and Unique Identification Number (UIN) holders
  • Table 3.1(d): Inward supplies subject to reverse charge, sourced from GSTR-2B
  • Table 4A: Input Tax Credit (ITC) available, derived from GSTR-2B
  • Table 4B(2): Input Tax Credit (ITC) reversed, derived from GSTR-2B

If GSTR-1 contains negative figures, these will be presented as zero in the GSTR-3B PDF statement.

Process for Generating Auto-filled GSTR-3B and its PDF Statement

GSTR-3B SectionSource Data (GSTR-1 & GSTR-2B)Explanation
Table 3.1(a) Outward supplies (non-zero, non-nil, non-exempted)Auto-generated from GSTR-1 Tables 4A, 4B, 4C, 5A, 5B, 6C, 7A-1, 7B-1, 9A, 9B, 9C, 10A, 10B, and 11.Only net positive values from GSTR-1 are included. Net negative values are treated as zero.
Table 3.1(b) Zero-rated outward suppliesAuto-generated from GSTR-1 Tables 6A, 6B, 9A, 9B, and 9C.
Table 3.1(c) Nil-rated, exempted outward suppliesAuto-generated from GSTR-1 Table 8.
Table 3.1(e) Non-GST outward supplies
Table 3.2 Inter-state supplies to unregistered persons, composition taxpayers, UIN holdersUnregistered persons: GSTR-1 Tables 5A, 7B_1, 9A, 9B, 9C, 10B, 11_1_A2, 11_1_B2, 11_II. Composition taxpayers: GSTR-1 Tables 4A, 4C, 9A, 9B, 9C. UIN holders: GSTR-1 Tables 4A, 4C, 9A, 9B, 9C.Data is populated based on the Place of Supply (PoS) details provided in GSTR-1.
Table 3.1(d) Inward supplies liable to reverse chargeAuto-generated from GSTR-2B Table 3-Part A-Section III and Table 4-Part A-Section III.Positive values from GSTR-1 are reflected. Net negative values are set to zero.
4A ITC AvailableAuto-generated from GSTR-2B Table 3-Part A-Sections I, II, III, and IV.Positive ITC values are recorded here. Negative values result in an ITC reversal in Table 4B(2).
4B(2) ITC reversedAuto-generated from GSTR-2B Table 3-Part B-Section I and Table 4.Includes positive values for credit notes where ITC is unavailable. Negative values from Table 4A (ITC available) are also treated as ITC reversals here.

If a taxpayer determines that their actual tax liability exceeds the system's auto-generated value, they are permitted to amend the GSTR-3B. The pre-filled values do not encompass supplies received from unregistered individuals subject to reverse charge, nor tax liabilities arising from imported services under reverse charge. Consequently, taxpayers must manually input these specific details by adjusting the auto-populated figures.

Common Queries

Frequently Asked Questions

What is GSTR-3B and its purpose in GST?
GSTR-3B is a monthly self-declaration form that taxpayers registered under GST must file. Its purpose is to summarize the outward taxable supplies, inward supplies subject to reverse charge, and Input Tax Credit (ITC) available, thereby facilitating the payment of tax liability.
Who is required to file the GSTR-3B return?
All registered persons under GST, except those registered under the Composition Scheme, Input Service Distributors (ISD), Non-Resident Taxable Persons (NRTP), and those subject to TDS/TCS provisions, are required to file GSTR-3B.
What is Input Tax Credit (ITC) under GST?
Input Tax Credit (ITC) refers to the tax paid by a registered person on the purchase of goods or services which can be used to reduce the tax liability on outward supplies. It prevents the cascading effect of taxes.
How does the Goods and Services Tax Network (GSTN) assist taxpayers?
The GSTN provides the IT infrastructure and services for the GST portal, enabling taxpayers to register, file returns, make payments, and access various functionalities like auto-population of returns to streamline compliance.
What are the consequences of late filing of GSTR-3B?
Late filing of GSTR-3B attracts late fees and interest. A late fee of ₹50 per day (₹20 per day for nil return) is levied, up to a maximum limit, along with interest at 18% per annum on the outstanding tax liability.

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