Non-Editable Auto-Populated Liabilities in GSTR-3B Effective July 2025 

1.  GST Portal provides a pre-filled GSTR-3B, where the tax liability gets auto-populated based on the outward supplies declared in     GSTR-1/ GSTR-1A/ IFF. Currently, taxpayers can edit these auto-populated values in Form GSTR 3B itself.

2. With introduction of form GSTR 1A, taxpayer now has a facility to amend their incorrectly declared outward supplies in GSTR-1/IFF   through GSTR-1A, allowing them an opportunity to correct their liabilities before filing their GSTR-3B in the same return period.

3. In view of the same, fromJuly,2025 tax period for which form GSTR 3B will be furnished inAugust,2025 such auto populated liability will become non editable. Thus, taxpayers will be allowed to amend their auto populated liability by making amendments through form GSTR 1A which can be filed for the same tax period before filing of GSTR 3B.

4. For more details, kindly refer to the
advisory dated January 27, 2025 and advisory dated October17, 2024, issued by GSTN on this issue.