Postponement of Hard-Locking Auto-Populated Liability in GSTR-3B

Notification/Circular No.: N/A (Advisory) 
Document Date: January 27, 2025 
Relevant Act/Rule: CGST Act, 2017 
Relevant Section/Rule: GSTR-3B Filing Rules

Description: 
The GST Network (GSTN) has postponed the implementation of hard-locking auto-populated liability in GSTR-3B, which was initially planned for the January 2025 tax period. This decision follows requests from trade stakeholders for more time to adapt.  

Key points include: 

  • The restriction on editing auto-populated liability in GSTR-3B will not be implemented from the January 2025 tax period. 
  • The change will be introduced soon, and taxpayers will be informed in advance. 
  • Taxpayers are encouraged to prepare for the upcoming change. 

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