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Notofication (2)
New features of Form GSTR-2B & GSTR-3B made available to taxpayers under QRMP Scheme
Category: GST, Posted on: 29/04/2021
, Posted By:
CA. Vinay Mittal
Visitor Count:
68
New features of Form GSTR-2B & GSTR-3B made available to taxpayers under QRMP Scheme
The new features related to filing of Statement/ Returns by taxpayers under QRMP Scheme, for the quarter Jan-Mar., 2021, which has been made available to them are summarized below.
Auto Generation of Form GSTR-2B, for the QRMP taxpayers
a)Form GSTR-2B contains details of
filed
IFFs (for Month M1 & M2) &
filed
Form GSTR 1 (for Month M3).
b)Form GSTR 2B has two sections of ITC i.e. ITC available and ITC not available (which flows from the supplier’s filed IFF & Form GSTR-1, imports etc). It also contains tax liability of the taxpayer (which flows from the taxpayers own filed IFF & Form GSTR-1).
c)Taxpayers can
view and download
their system generated Quarterly Form GSTR-2B for Jan-March, 2021 quarter, by clicking on
Auto-drafted ITC statement for the quarter
on 14th April, 2021, by selecting the last month of the quarter (M3).
d)The default view of Form GSTR-2B is quarterly. However to view Form GSTR-2B
of a particular month
(M1, M2 or M3), taxpayer has an option to select appropriate month, from the view drop-down to view that month’s data.
e)A hyperlink
‘View advisory’
has also been provided, which on clicking displays the criteria/ cut-off dates considered for quarterly GSTR-2B as a pop-up, with details of
Supplies from/type
i.e. Monthly taxpayer, Taxpayer in QRMP Scheme, NRTP, ISD & Import from Overseas/SEZs, and ‘From date’ and ‘To date’ based on which Form GSTR-2B has been generated.
Auto-population of ITC in Form GSTR-3B for the QRMP taxpayers
a) Figures of ITC available and ITC to be reversed will now be
auto-populated
in Table 4 of Form GSTR-3B, for the QRMP taxpayers, from their system generated quarterly Form GSTR-2B.
b) On the GSTR-3B dashboard page, an additional button
‘System computed GSTR-3B’
has also been provided, by clicking which system computed Form GSTR-3B can be
downloaded
in PDF format.
c) Taxpayer can
edit the auto-drafted values
as per their records and save the updated details.
d) The system will show a
warning message
to taxpayers in case ITC available is increased by more than 5% or ITC to be reversed is reduced even partially, by them. However, the system will not stop the filing of Form GSTR-3B in such cases.
The above is for your information and necessary action please.
Thanking you,
Team GSTN.
Disclaimer: The content of the blog does not create any responsibility of the firm / its authorized persons whose website is being accessed. The blog is not for legal use. Kindly verify the correctness of data/contents from your own sources. This is only for information purpose.
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