Ignore prompt on liability for inward supplies attracting reverse charge in Table-3.1 (d) – GSTN

Ignore prompt on liability for inward supplies attracting reverse charge in Table-3.1 (d) – GSTN Advisory

GSTN has issued an advisory stating that taxpayers should ignore prompt on liability for inward supplies attracting reverse charge in Table-3.1 (d)

Ignore prompt on liability for inward supplies attracting reverse charge in Table-3.1 (d)

The system has started providing auto-populated GSTR-3B on the basis of GSTR-1 & GSTR-2B from the tax period of November 2020 onwards. In this auto-populated GSTR-3B, liability on account of inward supplies attracting reverse charge auto-populated in Table-3.1(d) is also drawn from GSTR-2B of the taxpayer for the said tax period. The values in GSTR 2B are auto populated from the GSTR-1 of the counter-parties making the supply.

GSTN has noticed that the system is giving alert when the taxpayer revises the auto-populated values upward by 10% in table 3.1(d) which pertains to inward supplies attracting reverse charge. This alert is erroneous. The technical team is working to resolve the same at the earliest.

However, as per the advisory, taxpayers may continue to declare their correct liability in Table-3.1(d) pertaining to liability on inward supplies attracting reverse charge and proceed to file GSTR-3B.