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TMI BlogUpdates in Forms GSTR-1, GSTR-3B and Matching Offline Tool for taxpayers in QRMP SchemeX X X X Extracts X X X X X X X X Extracts X X X X ..... Updates in Forms GSTR-1, GSTR-3B and Matching Offline Tool for taxpayers in QRMP Scheme X X X X Extracts X X X X X X X X Extracts X X X X ..... urnishing Facility (IFF) for months 1 and 2 (eg. Jan and Feb) of the quarter in order to pass on the credit, whereas the remaining invoices have to be declared in the Quarterly Form GSTR-1 of Month 3 (e.g. March). I. The salient points related to filing of Form GSTR-1 Statement & auto-population of liability in Form GSTR-3B for taxpayers under QRMP Scheme for the quarter Jan-Mar., 2021, are summa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rized below: a) Before filing Form GSTR-1, taxpayers may note the following: Period Type of Statement If in saved state If in submitted state After filing Jan. & Feb., 2021 IFF RESET to delete the saved records and then add these details in Form GSTR-1 (Quarterly) before filing File IFF before filing Form GSTR-1 (Quarterly) Invoices filed in IFF in Jan and Feb need not be entered again ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Form GSTR-1. If these are entered again, portal will give an error at save stage itself. b) Liability in Table-3 [except 3.1(d)] of Form GSTR-3B, for the taxpayers under QRMP Scheme, will be auto-populated on the basis of IFF filed, if any, for the Jan and Feb months and quarterly Form GSTR-1 for the Quarter. Liability on account of inward supplies attracting reverse charge in Table 3.1 (d) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is auto-populated from the taxpayer's FORM GSTR 2B. The System computed liability will also be made available in PDF format on taxpayer's GSTR-3B (Quarterly) dashboard. Note: Data in Saved/ Submitted stage in Form GSTR-1 or in IFF, will not be auto-populated as Liability, in Table-3 of Form GSTR 3B. II. Matching Offline Tool a) The Matching Offline Tool has been updated for taxpayers under QR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... MP Scheme. In the Matching tool dashboard page, an option to select the quarter has been provided and in the purchase register, quarters Apr-Jun, Jul-Sep, Oct-Dec and Jan-Mar have been added to the tax periods. b) The system generated Form GSTR-2B JSON file can be used for matching details with their purchase register, using the updated Matching Offline Tool. Taxpayers can now navigate Services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... > Returns > Returns Dashboard, select the Financial Year and Return Filing Period > SEARCH and click on Download button on Auto - drafted ITC Statement - GSTR -2B tile to download system generated Form GSTR-2B JSON file.
The above is for your information and necessary action please.
Thanking you,
Team GSTN. X X X X Extracts X X X X X X X X Extracts X X X X
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