/ GST Compliance

GSTN: Non-editability of Auto-Populated Liability in GSTR-3B

GST bank account

Implementation of Non-Editable Auto-Populated Tax Liability in GSTR-3B from July 2025 Tax Period

  • The GST Portal currently auto-populates tax liabilities in GSTR-3B based on outward supplies declared in GSTR-1, GSTR-1A, and IFF. Until now, taxpayers could edit these auto-populated values directly in GSTR-3B.
  • Upcoming Change: Effective from the July 2025 tax period (to be filed in August 2025) Auto-populated outward tax liability in GSTR-3B will become non-editable. Any necessary corrections must be made via Form GSTR-1A, which can be filed for the same tax period before filing GSTR-3B.
  • Why This Change : The introduction of GSTR-1A offers taxpayers the ability to amend incorrect outward supply data from GSTR-1/IFF before finalizing GSTR-3B. This ensures accuracy and integrity in return filing and minimizes post-filing rectifications.
  • Previous Update Recap (Advisory dated Jan 27, 2025): The GSTN had earlier proposed this change from the January 2025 tax period. However, based on representations from taxpayers and industry bodies, implementation was deferred to provide additional preparation time.
  • Action Required: Taxpayers must adapt to this revised workflow by Reviewing outward supplies carefully before GSTR-1/IFF submission. Using GSTR-1A to rectify any discrepancies before filing GSTR-3B. It is critical to ensure accuracy in GSTR-1/GSTR-1A filings going forward, as GSTR-3B liability will no longer be editable. For Further Information and Official Communication:
    Visit: https://www.gst.gov.in

  • Auto-populated liability in GSTR-3B

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