Date: 14th August 2025
In June 2025, the Goods and Services Tax Network (GSTN) issued an advisory stating that from the July 2025 tax period (returns to be filed in August 2025), the auto-populated tax liability in GSTR-3B—sourced from GSTR-1, GSTR-1A, and IFF—would become non-editable.
Below is Advisory
As per that advisory, any corrections to outward supply details or tax liability were to be done only through GSTR-1A before filing GSTR-3B. Direct editing in GSTR-3B was not to be allowed once the locking came into effect.
What Happened Today
However, on 14th August 2025, when the GSTR-3B for the July 2025 tax period became available:
- The return is auto-populated from GSTR-1, GSTR-1A/IFF, and GSTR-2B.
- All figures remain fully editable—just like earlier months.
- No locking or freezing of auto-populated fields has been implemented.
This effectively means the earlier advisory’s implementation appears to be postponed.
No Official Update from GST Portal
Despite the change in the expected process, no official notification or update has been issued by the GST portal clarifying whether the locking feature has been deferred or cancelled.
Impact for Taxpayers
Taxpayers can continue to file their GSTR-3B for July 2025 in the same manner as before, with the ability to directly edit auto-populated figures. This provides flexibility in correcting mismatches without the mandatory GSTR-1A route.
Key Takeaway
While this development eases compliance for the current period, taxpayers should remain alert for any future updates from GSTN, as the auto-populated liability locking mechanism may still be introduced later.
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