FOR TAXPAYERS UNDER QUARTERLY RETURN FILING AND MONTHLY PAYMENT OF TAX (QRMP) SCHEME:

1. Auto Generation of Form GSTR-2B:

• You can now view and download your 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).
  
• Form GSTR-2B contains details of filed IFFs (for Month M1 & M2) & filed Form GSTR 1 (for Month M3). 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 your tax liability (which flows from filed IFF & Form GSTR-1). 
  
• The default view of Form GSTR-2B is quarterly. However, to view Form GSTR-2B of a particular month (M1, M2, or M3), you have an option to select the appropriate month, from the view drop-down, to view that month’s data. 
  
• A hyperlink ‘View advisory’ has also been provided, which on clicking displays the criteria/ cut-off dates considered for the generation of 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.
  

2. Use of Matching Offline Tool:

• The Matching Offline Tool has been updated and now you will also be able to use it under the QRMP Scheme.
  
• The system generated Form GSTR-2B JSON file can be used for matching details, as available with you in your purchase register, using the updated Matching Offline Tool.
  
• You can now navigate to Services > 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, for opening and matching it in the matching tool.
  
• In the Matching tool dashboard page, an option to select the quarter has been provided and in the purchase register, quarters April to June, July to September, October to December, and January to March have been added as the tax periods.
  

3. Auto-population in Form GSTR-3B of Input Tax Credits (ITC):

• Figures of ITC available and ITC to be reversed will now be auto-populated in Table 4 of Form GSTR-3B, from your system-generated quarterly Form GSTR-2B.
  
• 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.
  
• You can edit the auto-drafted values as per their records and save the updated details in their Form GSTR-3B. The system will show a warning message in case ITC available is increased by more than 5% or ITC to be reversed is reduced even partially. However, the system will not stop the filing of Form GSTR-3B in these cases.
  

4. Auto-population of liability in Form GSTR3B:

• The Liability in Table-3 (except 3.1(d)) of Form GSTR-3B, will now be auto-populated on the basis of Filed quarterly Form GSTR-1 (of Month 3) and Filed IFF (of Month 1 & 2).
  
• The liability of table 3.1 (d) is auto-populated from the filer’s Form GSTR 2B.
  

FOR UNIQUE IDENTIFICATION NUMBER (UIN) HOLDERS:

1. Generation of Form GSTR-11, based on Form GSTR-1/5

• You are required to file details of purchases (inward supplies) in their Form GSTR-11. Now your Form GSTR-11 will be generated on the basis of Form GSTR-1 & Form GSTR-5, filed by your supplier taxpayers.
  
• This will facilitate you in filing your refund claim.