GSTN Advisory, dated 07-06-2025
The Goods and Services Tax Network (GSTN) has issued a significant advisory notifying that, effective from the July 2025 tax period (i.e., for returns to be filed in August 2025), the auto-populated tax liability in Form GSTR-3B will no longer be editable.
1. Current Practice – Manual Editing Allowed
At present, tax liability figures in Form GSTR-3B are auto-populated from Form GSTR-1, Form GSTR-1A, and the Invoice Furnishing Facility (IFF). Taxpayers are permitted to manually modify these values at the time of filing GSTR-3B, allowing flexibility to make last-minute adjustments.
2. Revised Mechanism – Locking of Auto-Populated Values
Under the revised process, manual editing of these tax values will be discontinued. The figures displayed in GSTR-3B will be final and non-editable, sourced directly from the data furnished in Form GSTR-1/1A and IFF.
3. Action Required by Taxpayers
Taxpayers must ensure that:
- All corrections or modifications to outward supply details are made through Form GSTR-1A,
- Before filing GSTR-3B for the respective tax period.
Once GSTR-3B is generated, it will only reflect the auto-populated figures, with no option to make changes during filing.
4. Objective of the Change
This update is aimed at:
- Improving data consistency across GSTR-1, GSTR-1A, IFF, and GSTR-3B
- Minimising errors and mismatches in tax liability reporting
- Streamlining the return filing process for better transparency and compliance
5. Advisory Note
Taxpayers are strongly advised to update internal return filing workflows and ensure timely reconciliation of data before initiating the filing of GSTR-3B. Early review and correction via GSTR-1A will be crucial to avoiding filing errors or tax liability disputes under the new system.
