Major Update in GSTR-3B Filing: No Edits Allowed After July 2025 – Know the New Process

The Goods and Services Tax Network (GSTN) has announced a significant change to the GSTR-3B filing process, effective from the July 2025 tax period. According to an advisory issued on June 7, 2025, the auto-populated tax liability in GSTR-3B will be locked and non-editable, marking a major shift in GST return compliance.

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What’s Changing in GSTR-3B?

Currently, after filing GSTR-1 (which reports outward supplies), taxpayers can manually adjust the tax liability when filing GSTR-3B, the monthly return used to discharge GST dues. Starting from July 2025, this flexibility will no longer be allowed. Here’s the key change:

• The tax liability in GSTR-3B will be auto-populated based on the data filed in GSTR-1 or IFF (Invoice Furnishing Facility).
• Once auto-filled, these values will be locked and cannot be edited by the taxpayer.

This move aims to improve consistency between GSTR-1 and GSTR-3B, reduce discrepancies, and prevent manual tampering of return data.

Step-by-Step: The New GSTR-3B Filing Process

To comply with the new rules, taxpayers will need to follow this updated process:

1. File GSTR-1 or IFF

Begin by reporting all outward supplies (sales) in GSTR-1 (for monthly filers) or IFF (for quarterly filers).

Due Dates:

• GSTR-1: 11th of the following month
• IFF: 13th of the following month

2. Preview GSTR-3B

After GSTR-1/IFF is submitted, the GSTR-3B return will be automatically filled with the tax amounts. These amounts will be locked and cannot be changed.

3. Need to Make Corrections? Use GSTR-1A

If there’s an error in your GSTR-1/IFF that affects tax liability, you can correct it before filing GSTR-3B using the new GSTR-1A form.

Important:

• GSTR-1A can only be filed once per tax period.
• It allows you to amend only the outward supply details relevant to tax liability.

4. File GSTR-3B

Once GSTR-1 (and GSTR-1A, if used) is filed correctly, you can proceed to file GSTR-3B. Tax payment must match the locked values in the return.

What Remains Editable? Reverse Charge Mechanism (RCM)

There is an exception. Details related to the Reverse Charge Mechanism (RCM), such as purchases from unregistered suppliers or import of services, are not auto-populated and will continue to be manually entered.

Thus, Table 3 of GSTR-3B will remain editable for reporting RCM liability.

Key Takeaways for Taxpayers

• Manual edits in GSTR-3B tax liability will no longer be allowed starting July 2025.
• GSTR-1A becomes the only method to make corrections before GSTR-3B is filed.
• Filing accuracy in GSTR-1/IFF is now more critical than ever.
• Corrections must be made before filing GSTR-3B, and only one GSTR-1A can be filed per period.
• RCM-related details will still be manually editable in GSTR-3B.

What Should Taxpayers Do Now?

• Review GSTR-1/IFF data carefully before submitting.
• Train your finance or GST teams on the new process.
• Use GSTR-1A carefully, there’s only one chance to file it each month or quarter.
• Watch for any additional updates or clarifications from GSTN.

As the July 2025 deadline approaches, businesses should take immediate steps to align with the new process to ensure smooth and error-free GST compliance. If you're not prepared, this change could lead to filing issues or payment mismatches that are difficult to correct later.

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