On this page
- Eligibility for the GSTR-3B Auto-Generation Feature
- Commencement Date of the GSTR-3B Auto-Population Feature
- Data Sources for GSTR-3B Auto-Filling
- Components of the Auto-Populated GSTR-3B
- Process for Generating Auto-filled GSTR-3B and its PDF Statement
- Common Queries
- Frequently Asked Questions
- What is GSTR-3B auto-population?
- Can I edit auto-populated GSTR-3B values?
- Where does the ITC figure come from?
- Does auto-population remove the need to reconcile?
- Frequently Asked Questions
- GSTR-3B ki due date kya hai?
- Kya GSTR-3B nil bhi file karna zaroori hai?
- GSTR-3B me ITC galat claim ho jaye to?
GSTR-3B har registered taxpayer ke liye monthly (ya QRMP me quarterly) summary return hai jisme outward supplies, ITC aur net tax liability declare hoti hai. Ye guide filing steps, due dates aur common errors cover karti hai.
The GSTR-3B auto-population feature fills your monthly return automatically – outward tax liability from GSTR-1 and eligible input tax credit from GSTR-2B – so you file faster with fewer mismatches. You can still edit the figures with valid reasons before submitting.
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
- 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 Section | Source 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 supplies | Auto-generated from GSTR-1 Tables 6A, 6B, 9A, 9B, and 9C. | |
| Table 3.1(c) Nil-rated, exempted outward supplies | Auto-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 holders | Unregistered 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 charge | Auto-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 Available | Auto-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 reversed | Auto-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 auto-population?
It’s a portal feature that pre-fills GSTR-3B using your GSTR-1 (liability) and GSTR-2B (ITC) data.
Can I edit auto-populated GSTR-3B values?
Yes, the values are editable; adjust them with valid reasons before you submit.
Where does the ITC figure come from?
From your GSTR-2B, which reflects invoices your suppliers have filed.
Does auto-population remove the need to reconcile?
No, always reconcile with your books and GSTR-2B before filing.
Frequently Asked Questions
GSTR-3B ki due date kya hai?
Monthly filers ke liye agle month ki 20th; QRMP scheme me quarterly filers ke liye 22nd ya 24th (state ke hisaab se).
Kya GSTR-3B nil bhi file karna zaroori hai?
Haan. Business band ho ya koi transaction na ho, nil GSTR-3B file karna mandatory hai warna late fee lagti hai.
GSTR-3B me ITC galat claim ho jaye to?
Next period me reverse/adjust kar sakte hain, lekin interest lag sakta hai — isliye reconciliation zaroori hai.
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