The Goods and Services Tax Network (GSTN) has issued an important update regarding the filing of Form GSTR-3B, specifically related to the auto-populated tax liability:
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Currently, the tax liability in Form GSTR-3B is auto-populated based on the details declared in Form GSTR-1, GSTR-1A, and IFF, but taxpayers are allowed to edit these values while filing GSTR-3B.
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With the introduction of Form GSTR-1A, taxpayers now have the facility to amend incorrectly reported outward supplies in GSTR-1/IFF through GSTR-1A itself. This enables correction of taxable outward supplies within the same return period, before filing GSTR-3B.
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Effective from the July 2025 tax period (filing due in August 2025), the auto-populated values in Form GSTR-3B will become non-editable. Any required amendments must be made through Form GSTR-1A for the same period before filing GSTR-3B.
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Taxpayers are advised to carefully review their outward supply details and make any necessary amendments via GSTR-1A in a timely manner, as GSTR-3B will reflect the final, non-editable liability based on this data.
📌 For more details, please refer to the GSTN advisories dated October 17, 2024, and January 27, 2025, available on the official GST Portal.
