Information in Form GSTR-3B | Source of auto-population of Information | Remarks |
Table 3.1(a) Outward taxable supplies (other than zero rated, nil rated and exempted) | Auto-populate based on information entered in FORM GSTR-1: Tables-4, 5, 6C, 7, 9, 10 and 11 | Information in GSTR-3B is auto-populated by doing a total of all the values reported by the taxpayer in the corresponding tables of GSTR-1. Net positive values shall be reported in respective tables. Net negative values, if any, shall not be considered in the table and system will provide the value as zero. |
Table 3.1(b) Outward taxable supplies (zero rated) | FORM GSTR-1: Tables-6A, 6B and 9 | |
Table 3.1(c) Outward taxable supplies (Nil rated, exempted) | FORM GSTR-1: Table-8 | |
Table 3.1(e) Non-GST outward supplies | FORM GSTR-1: Table-8 | |
Table 3.2 Of the suppliers shown in 3.1(a) above, details of inter-state supplies made to unregistered persons, composition taxable persons and UIN holders | FORM GSTR-1: Place of Supply (PoS)-wise details declared in corresponding tables | Place of Supply (PoS)-wise details of inter-state supplies made to unregistered persons, composition taxable persons and UIN holders. |
3.1(d) Inward supplies liable to reverse charge | FORM GSTR-2B Table 3 Part A Section III Table 4 Part A Section III | This is auto-populated from FORM GSTR-2B. Positive values shall be reported in respective table. Net Negative values, if any, shall not be considered in the table and system will provide the value as zero. However, If the actual liability is more than the value auto-populated by the system, the taxpayers should edit & report the correct value in FORM GSTR-3B. However, system shall continue to show the red mark if variation is more than specified amount. |
4A (1, 3, 4, 5) ITC Available | FORM GSTR-2B: Table 3 Part A Section I, II, III, IV | This is auto-populated from FORM GSTR-2B. Positive ITC values shall be reported in respective tables. Negative values shall be considered as ITC reversal and would be reported in table 4B(2). |
4B(2) ITC reversed – (2) Others | FORM GSTR-2B: Table 3 Part B Section I Table 4 Part B Section I | This is auto-populated from FORM GSTR-2B. This covers the following: Positive values of all credit notes, on which ITC is available. If this is negative, then credit may be reclaimed subject to reversal of the same on an earlier instance. Positive values of all credit notes, on which ITC is not available. In case there are negative values in ITC available table 4A (1,3,4,5), then such negative values shall be reversed and considered in this table. If Invoice and credit notes are appearing in same month then the same should be reported separately under ITC Available and ITC reversed. |