The GSTN has been continually enhancing the GST compliance ecosystem by automating and streamlining return filing processes. One such key development relates to the pre-filled details in Form GSTR-3B, which are auto-populated based on outward supplies reported in GSTR-1, GSTR-1A, or IFF.
Current Scenario: Editable Pre-Filled Data
At present, taxpayers are provided with a pre-filled Form GSTR-3B where tax liabilities are auto-populated based on the data declared in GSTR-1/IFF. Taxpayers retain the flexibility to edit these auto-populated figures directly in the GSTR-3B return form before filing.
Introduction of GSTR-1A: An Amendment Window
With the rollout of Form GSTR-1A, taxpayers now have a valuable feature that allows them to amend their outward supplies originally declared in GSTR-1 or IFF. This amendment facility enables corrections within the same tax period, before filing GSTR-3B, ensuring that liabilities are accurate and reconciled upfront.
What Changes from July 2025?
Beginning with the July 2025 tax period (filing due in August 2025), the auto-populated tax liability in GSTR-3B will no longer be editable.
This change means:
- Taxpayers cannot alter auto-filled values in GSTR-3B.
- Any correction to outward supplies or liability must be made through Form GSTR-1A, and that too within the same return period, before filing GSTR-3B.
This approach aims to improve data integrity and alignment between GSTR-1 and GSTR-3B, ultimately reducing discrepancies and facilitating better compliance.
Reference Advisories
Taxpayers are encouraged to refer to the official GSTN advisories for detailed guidance:
- Advisory dated January 27, 2025
- Advisory dated October 17, 2024
Notification Reference: GSTN
07/06/2025