System computed values of GSTR-1 Statement made available in Form GSTR-3B on GST Portal

This PDF will be available on their GSTR-3B dashboard, from tax period of August 2020 onwards, containing the information of GSTR-1 filed by them on or after 4th September 2020. This will make filing of their Form GSTR-3B easier for them.

This facility is provided to all taxpayers registered as a Normal taxpayer, SEZ Developer, SEZ unit and casual taxpayer.

Tables of Form GSTR 3B will be Auto-Drafted in pdf statement: 

Following Tables of Form GSTR-3B will 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

5. In this, following points may be noted:

• In case, any of the above values is negative as per GSTR-1 statement, those figures would be mentioned as Zero in the auto-drafted PDF and will not be carried forward to next period.

• Turnover & tax are computed after taking into account 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 only for assistance of taxpayers to get 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.

• Non- payment of cost imposed can’t trigger automatic confirmation of an invalid exparte assessment.
• Non-deduction of TDS does not make transaction as unexplained in the hands of deductee – ITAT
• Last date to submit MEF 2026-27 extended to 09.09.2026
• Validity of demand u/s 156 for default u/s 115-O, if assessment order u/s 143(3) has Nil demand
• Issue already examined and adjudicated by CIT(Appeals), can’t be reopened on same set of facts