The GST Portal has issued an advisory regarding a change in the GSTR-3B filing process, effective from the July 2025 tax period, which will be furnished in August 2025. Currently, taxpayers can edit the auto-populated tax liability in GSTR-3B, which is based on outward supplies declared in GSTR-1/GSTR-1A/IFF. However, with the introduction of Form GSTR-1A, taxpayers now have the facility to amend incorrectly declared outward supplies in GSTR-1/IFF, allowing corrections to their liabilities before filing GSTR-3B in the same return period. Consequently, from the July 2025 tax period onwards, the auto-populated liability in GSTR-3B will become non-editable. Taxpayers will be required to amend any discrepancies in their auto-populated liability solely through Form GSTR-1A, which must be filed for the same tax period before the submission of GSTR-3B. This change aims to streamline the amendment process and align the liability declaration with the GSTR-1A mechanism.
Goods and Services Tax
Government of India, States and Union Territories
Advisory regarding non-editable of auto-populated liability in GSTR-3B
Jun 7th, 2025
1. GST Portal provides a pre-filled GSTR-3B, where the tax liability gets auto-populated based on the outward supplies declared in GSTR-1/ GSTR-1A/ IFF. As of now taxpayers can edit such auto populated values in form GSTR 3B itself.
2. With introduction of form GSTR 1A, taxpayer now has a facility to amend their incorrectly declared outward supplies in GSTR-1/IFF through GSTR-1A, allowing them an opportunity to correct their liabilities before filing their GSTR-3B in the same return period.
3. In view of the same, from July,2025 tax period for which form GSTR 3B will be furnished in August,2025 such auto populated liability will become non editable. Thus, taxpayers will be allowed to amend their auto populated liability by making amendments through form GSTR 1A which can be filed for the same tax period before filing of GSTR 3B.
4. For more details, kindly refer to the advisory dated January 27, 2025 and advisory dated October 17, 2024 , issued by GSTN on this issue.
Thanking You,
Team GSTN
