GSTN Enhances Return Filing with Pre-filled GSTR-3B, Amendments, and IMS Tools

Notification Type. Advisory

Notification Date: 17th October 2024

Relevant Act / Rule: Goods and Services Act, 2017

Relevant Section/Rule: Section 39(1) / Section 37(1) / Rule 61

The GSTN has introduced several important updates to improve the GST return filing process:

 

Pre-filled GSTR-3B: The GST Portal now auto-populates tax liability from GSTR-1/ GSTR-1A/ IFF and Input Tax Credit (ITC) from GSTR-2B to minimize human errors. A detailed, system-generated PDF of the pre-filled GSTR-3B is provided to taxpayers.

 

Amendments and Invoice Management: Taxpayers can amend incorrectly declared outward supplies in GSTR-1/IFF via GSTR-1A before filing GSTR-3B. To manage inward supplies, taxpayers can use the Invoice Management System (IMS) to accept, reject, or mark invoices as pending, ensuring accurate ITC claims in GSTR-3B. This system offers better control over invoice data.

 

January 2025 Restrictions: From January 2025, changes to auto-populated values in GSTR-3B (from GSTR-1/1A/IFF or GSTR-2B) will be restricted. Any required corrections must be handled through GSTR-1A or IMS.
These changes aim to improve accuracy and make the return filing process smoother for taxpayers.

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