The GSTN has notified that filing of GSTR-3B has been made much easier now. 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. The GSTN also notified on the following points:
1. The system will compute and generate PDF mentioning liability, few minutes after monthly GSTR-1 has been filed.
2. The facility is currently available for monthly filers and not for quarterly GSTR-1 filers. It will also be available for quarterly GSTR-1 filers in due course.
CA Tarun Kumar Gupta
FCA, B.com, LL.b, DISA