The implementation of hard-locking auto-populated liability in GSTR-3B, originally scheduled from the January 2025 tax period, has been deferred. This decision follows multiple requests from the trade for more time to adapt to the change. The GSTN has clarified that the restriction on editing auto-populated liabilities will not be enforced immediately but will be introduced in the near future. Taxpayers are advised to use this time to prepare for the forthcoming update. Further information will be communicated when the changes are finalized.
Goods and Services Tax
Government of India, States and Union Territories
Attention – Hard – Locking of auto-populated liability in GSTR-3B
Jan 27th, 2025
1. Please refer to the advisory dated October 17, 2024, regarding the restricting the editing of auto-populated liability in GSTR-3B from the January 2025 tax period.
2. However, various requests have been received from the trade seeking time for the same. Therefore, the decision of making non-editable of auto-populated liability in GSTR-3B is currently not being implemented from January tax period, on the GST Portal.
3. It may be noted that the above change will be introduced soon and trade will be informed accordingly. Taxpayers are encouraged to prepare for the said change.
Thanking You,
Team GSTN
