Date: June 7, 2025
Issued by: GSTN (Goods and Services Tax Network)
The GSTN has issued an important advisory regarding changes in the editing of auto-populated tax liability in Form GSTR-3B, effective from the tax period of July 2025 (to be filed in August 2025).
🔹 1. Pre-Filled GSTR-3B – Current Process
Currently, the GST Portal provides a pre-filled Form GSTR-3B, wherein:
- Tax liability is auto-populated based on the outward supplies declared in Form GSTR-1, GSTR-1A, or IFF.
- Taxpayers still have the option to edit these values before filing GSTR-3B.
🔹 2. Introduction of GSTR-1A – Correction Facility
With the rollout of Form GSTR-1A, taxpayers now get an additional facility to:
- Amend wrongly declared outward supplies in GSTR-1/IFF through GSTR-1A.
- Correct their liability for the same return period before filing GSTR-3B, ensuring more accuracy and reducing post-filing issues.
🔹 3. Major Change Effective July 2025
From the July 2025 tax period onwards:
- The auto-populated liability in GSTR-3B will become non-editable.
- Taxpayers must use GSTR-1A to make corrections before filing GSTR-3B.
- This ensures that liability is finalized only through amendments made in the correct upstream forms (GSTR-1/IFF via GSTR-1A).
🔹 4. Reference for Further Reading
For detailed understanding and implementation guidance, refer to:
These documents are available on the GST portal and provide comprehensive FAQs, examples, and timelines.
📝 Important for Taxpayers:
Prepare for this change now to avoid last-minute filing issues. Ensure your team is trained to use GSTR-1A effectively and verify outward supply data before submission.
Thank You,
Team GSTN
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