GSTN Advisory: Auto-Populated Liability in GSTR-3B to Become Non-Editable from July 2025
From July 2025, GSTN will disable manual edits to auto-populated tax liability in GSTR-3B, requiring corrections via GSTR-1A only
The Goods and Services Tax Network (GSTN) issued an advisory on June 7, 2025, announcing that beginning with the July 2025 tax period, the auto-populated tax liability in Form GSTR-3B will be non-editable.
Currently, the GSTR-3B form is auto-filled with tax liability data based on outward supply details declared in Form GSTR-1, GSTR-1A, or IFF (Invoice Furnishing Facility). Taxpayers have had the flexibility to manually edit this data before final submission. However, that flexibility will be removed starting August 2025, when GSTR-3B for the July 2025 period is filed.
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As per the advisory:
- From July 2025, the auto-populated liability in GSTR-3B will no longer be editable.
- Taxpayers will have to make corrections or amendments through the newly introduced Form GSTR-1A, which allows for rectification of any incorrect outward supply details filed earlier.
- These corrections via GSTR-1A must be submitted before the GSTR-3B filing for the same tax period.
This change comes following the rollout of Form GSTR-1A, which enables taxpayers to amend errors in outward supply data originally reported in GSTR-1 or IFF. The form serves as a mechanism for self-correction within the same filing cycle, allowing businesses to ensure accuracy before the final tax liability is computed in GSTR-3B.
The GSTN’s move is aimed at improving accuracy, consistency, and transparency in GST returns. By restricting manual edits to GSTR-3B and routing all changes through GSTR-1A, the government seeks to reduce mismatches and discrepancies in return filings, prevent revenue leakage due to under-reporting or manipulation, and encourage timely and accurate data entry by taxpayers.
Taxpayers and accounting professionals are advised to familiarize themselves with the GSTR-1A functionality and update their compliance processes accordingly.
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The latest update builds on earlier advisories issued by GSTN on October 17, 2024, and January 27, 2025, which first introduced and explained the role of Form GSTR-1A in the GST return ecosystem.
Businesses should ensure accurate reporting of outward supplies in GSTR-1, review and correct any discrepancies via GSTR-1A before filing GSTR-3B, and avoid last-minute changes in tax liability during GSTR-3B filing, as manual edits will be disabled.
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