Non-Editable Auto-Populated Tax Liability in GSTR-3B
Currently, the GST portal provides a pre-filled GSTR-3B, where tax liability is auto-populated based on details reported in GSTR-1 / GSTR-1A / IFF. At present, taxpayers have the option to edit these auto-filled values while filing GSTR-3B.
With the introduction of Form GSTR-1A, taxpayers can now correct any mistakes in their outward supplies reported in GSTR-1 or IFF through this new form. This gives taxpayers the opportunity to update their tax liability before filing GSTR-3B for the same tax period.
From the tax period of July 2025 (i.e. return filing in August 2025) onwards, the auto-populated tax liability in GSTR-3B will not be editable.
Action Point for Taxpayers:
Taxpayers who need to make any corrections must do so only through Form GSTR-1A for the same tax period before submitting GSTR-3B.
[Advisory regarding non-editable of auto-populated liability in GSTR-3B dated 7th Jun 2025]
Restriction on filing of GST returns after 3 years
Now Taxpayers will not be allowed to file certain GST returns after a period of three years from their respective due dates. This restriction applies to the following returns, which are covered under the respective sections of the CGST Act, 2017:
| Section | Description | Applicable GST Returns |
| Sec. 37 | Details of outward supplies | GSTR-1 |
| Sec. 39 | Monthly/quarterly return and payment | GSTR-3B, GSTR-4, GSTR-5, GSTR-5A |
| Sec. 44 | Annual return | GSTR-9 |
| Sec. 52 | Return for TCS by e-commerce operators | GSTR-8 |
| (Also includes GSTR-6, GSTR-7) |
Accordingly, once three years have passed from the due date of any of the above GST returns, filing of such returns will be permanently blocked on the GST portal.
This restriction will be technically implemented from the July 2025 tax period onwards. Taxpayers are strongly advised to verify and reconcile their records and file any pending returns at the earliest, if the three-year window is still open.
A similar advisory on this subject was previously issued by GSTN on October 29, 2024.
This advisory is fully in line with the amendments introduced in Sections 37(5) and 39(11) of the CGST Act, 2017 by the Finance Act, 2023.
Action Point for Taxpayers:
Ensure that no return remains pending beyond three years, as filing will not be allowed after that period, and such non-compliance may result in further legal and financial consequences.
[Advisory for Restriction on Filing of GST Returns After 3 Years dated: June 7, 2025]
Mandatory Reporting of HSN wise summary
Effective from May 2025 return period, the GSTN has rolled out Phase-3 of HSN validation in Table 12 (HSN wise summary) of GSTR-1/1A, bringing significant changes for all registered taxpayers.
GSTN has informed that Table 12 of Form GSTR-1 and GSTR-1A has been split into two separate tabs:
- “B2B Supplies” – for sales to registered persons
- “B2C Supplies” – for sales to unregistered persons
Taxpayers are now required to enter HSN summary details separately under each of these two tabs, depending on the nature of the supply.
Additionally, new validations have been implemented to ensure that the HSN-wise values entered in Table 12 match with the values reported in the other relevant tables of the return.
Action Point for Taxpayers:
- Manual entry of HSN is no longer allowed.
- You must now select from dropdown only.
- “Description as per HSN Code” will auto-populate based on GSTN master.
- Report transactions with registered taxpayer in B2B tab, and all other transactions including Exports in B2C tab.
[Advisory Update in Table 12 of GSTR-1/1A – HSN Summary dated May 1, 2025]
Mandatory Reporting of Document wise summary
Effective from May 2025 return period Table 13 of GSTR‑1/1A – Document‑wise Reporting become mandatory to all taxpayers filing GSTR‑1 or GSTR‑1A.
- Mandatory fields include:
- Number series and count of outward supply invoices
- Revised invoices
- Debit & credit notes
- Receipt vouchers
- Delivery challans
- Portal Validation:
- If any supply is reported under other tables (B2B/B2C), leaving Table 13 blank will result in a system error, blocking return submission
- Earlier, such errors were warnings only, but now they are blocking errors
Action Point for Taxpayers:
- Compile document counts and track all issued documents—Invoices, Debit/Credit notes, vouchers, challans, etc.
- Enter series (from–to) and total count for each document type.
- Verify that supplies in Table 13 align with Tables 4–11 entries w.r.t Invoices and Debit / Credit notes.
- Modify ERP/accounting workflows to capture/report required data
- Review returns for May 2025 onward—ensure Table 13 is complete before filing.
- Update internal reconciliations to include document-wise counts.
- Configure accounting or ERP systems to capture this information as part of monthly processes.
[Advisory on Reporting of list of documents in table 13 of GSTR-1/1A May 1 , 2025]
