GSTR-2B, GSTR-3B portal available for April 2022 open for users: CBIT 

Central Board of Indirect Tax (CBIT) has said in a recent notice that GSTR-2B portal for April 2022 is now available for users. The notification also mentioned that input tax credit (ITC) gets auto populated in GSTR-3B from GSTR-2B only if the taxpayer has not saved any data in GSTR-3B for the tax period.  

The notification further read, “The auto population of ITC in GSTR-3B will not happen for those taxpayers who have already saved data in GSTR-3B. In such cases, the taxpayer has to input the ITC data in Table 4 of GSTR-3B.”  

This notification also advised users to view the system generated PDF of GSTR-3B wherein ITC will be available in table 4 and can also be seen by hovering the mouse on respective fields of the GSTR-3B.  

Meanwhile, the Central Board of Indirect Taxes and Customs (CBIC) announced in a tweet that the due date for filing form GSTR-3B for April 2022 has been extended till May 24 a day after a technical glitch was reported on the portal by Infosys.  

The CBIC also extended the deadline for tax payment under Quarterly Return Filing and Monthly Payment (QRMP) scheme in GST PMT-06 till May 27. 

CBIC said in a tweet on Tuesday, “A technical glitch has been reported by Infosys in generation of April 2022 GSTR-2B and auto population of GSTR-3B on portal. Infosys has been directed by government for early resolution. Technical team is working to provide GSTR-2B and correct auto populated GSTR-3B at the earliest.”

It added, “Considering the difficulties faced by taxpayers in filing their GSTR-3B for the month of April 2022, a proposal to extend the due date of filing GSTR-3B for April 2022 is under active consideration. Inconvenience caused to the taxpayers is regretted.” 

GSTR-3B is a self-declared summary GST return filed on a monthly basis (quarterly for QRMP scheme). In this return, taxpayers need to submit summary figures of sales, ITC claimed and net tax payable in GSTR-3B. Separate GSTR-3B needs to be filed for every GSTIN.  

Also read: Due date for filing GSTR-3B for April extended following glitch on portal

Also read: Glitch in GSTR-2B, GSTR-3B on portal; deadline may be extended: CBIC

Also read: New change in GSTR 3B: Interest calculator soon for delayed monthly tax payment