Auto Populate GSTR 3B introduced from 1st Aug 2025 and Unregistered RCM Liabilities 

Manually Add RCM If Missing

If the RCM invoice is not in GSTR-2B (e.g., unregistered supplier or missed entry by supplier), you can manually enter:

➤ In Section 3.1(d):

• Enter tax payable under reverse charge (CGST/SGST/IGST)

➤ In Section 4(A)(3):

• Enter eligible ITC on RCM-paid taxes (you can claim in same month)

Note: You can edit the auto-populated values in GSTR-3B if justified by books.