GSTR 3B Auto-Compute
Here we are providing one feature related to auto-population of some sections of GSTR 3B on the basis of data uploaded for GSTR 1 i.e. sales register data and data uploaded for GSTR 2 i.e. Purchase register data.
This auto -population facility is based on all levels i.e. at PAN level includes all GSTIN a bulk auto-computation as well as at individual GSTIN level.
For the below sections, data will get auto-compute from GSTR 1 data uploaded
3.1a – Outward taxable supplies (other than zero-rated, nil rated and exempted)
3.1b – Outward taxable supplies (zero-rated)
3.1 c – Other outward supplies (Nil rated, exempted)
3.1e – Non-GST outward supplies
3.2a – Inter state supplies made to unregistered person (Out of 3.1a)
For the below sections, data will get auto-compute from GSTR 2 data uploaded
3.1d – Inward Supplies (liable to reverse charge)
4.1a – Import of goods
4.2a – Import of services
4.2d – Ineligible ITC – Others
4.3a – Inward supplies liable to reverse charge other than above mentioned
4.4a – All other ITC – ISD
4.5a – All other ITC – Other
5.1 – Inward supplies from a supplier under composition scheme; Exempt and Nil rated supply – Inter-State
5.2 – Inward supplies from a supplier under composition scheme; Exempt and Nil rated supply – Intra-State
5.3 – Non GST inward supply – Inter-State
5.4 – Non GST inward supply – Intra-State
*Note 1 – Advances and amendment data is now considered in the calculation of 3.1 and 3.2 table.
*Note 2 – In case of GSTR 2 data, taxpayer need to provide details of Tax available for ITC, eligibility of ITC as ip, is, cp and also whether reverse charge applicable or not. Also here only original data is considered.
It helps to ensure that there is no mismatch between GSTR 1 filed and tax liability declared in GSTR 3B.
Once you clicked on GSTR 3B Auto Computed button, one .csv file will get downloaded.
Now in this downloaded CSV file, you just need to enter other details. And then upload this file in IRIS Sapphire as per process provided for Upload.