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As per CBIC and GSTN tweet, system computed GSTR-3B (Table-3 for liabilities) on the basis of GSTR-1 filed by taxpayers is now available on the GST portal for monthly GSTR-1 filers.

It is to be noted that only liability part is system computed and taxpayer can still fill ITC part as earlier.

However government is working hard in the direction of fully automating GSTR-3B, which is the main return for claiming ITC and payment of output liability. The intention behind automating the GSTR-3B return is to curb the malpractice of availing fraudulent ITC by taxpayers. Recent introduction of new form GSTR-2B is also a step in this direction.

The only drawback of this automation is that entire process is dependent of GSTR-1 of supplier. So, if supplier does not furnish his GSTR-1 in time, then buyer is going to suffer with no fault on his part.  


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Sep 4, 2020


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