GST:
With effect from the July 2025 tax period (return to be filed in August 2025), the auto-populated liability in GSTR-3B, based on outward supplies declared in GSTR-1/IFF, will become non-editable. This change follows the introduction of Form GSTR-1A, which allows taxpayers to amend any incorrectly declared outward supplies in GSTR-1/IFF within the same return period. Taxpayers must now make necessary corrections through GSTR-1A before filing GSTR-3B, as direct editing of auto-populated values in GSTR-3B will no longer be permitted.
[GSTN advisory dated 07.06.2025]
