Notification/Circular No.: NA – Advisory dated June 7, 2025
Applicable Act/Rule: Central Goods and Services Tax Act, 2017; Central Goods and Services Tax Rules, 2017
Applicable Section/Rule: Section 39; Rule 61
Currently, taxpayers receive a pre-filled GSTR-3B form where tax liability is auto-populated based on outward supplies reported in GSTR-1, GSTR-1A, or IFF. Until now, these auto-filled figures could be manually edited in GSTR-3B.
Effective from the July 2025 tax period, the GST portal will lock the auto-populated tax liability fields in GSTR-3B. These values will no longer be editable by taxpayers once populated.
To correct any errors or revise outward supply data, taxpayers must use the newly introduced Form GSTR-1A, which allows amendments in GSTR-1/IFF data for the same return period before GSTR-3B is filed.
This change ensures consistency between the details reported in outward supply returns and the tax liability declared in GSTR-3B, thereby improving data integrity.
For more details, kindly refer to the advisory dated January 27, 2025 and advisory dated October 17, 2024, issued by GSTN on this issue.
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