<h1>GST Return Filing Simplified: Pre-filled GSTR-3B Forms Auto-Populate Tax Details; Changes Restricted from January 2025.</h1> The GST Network (GSTN) has enhanced the GST return filing process by providing a pre-filled GSTR-3B form, which auto-populates tax liabilities and Input Tax Credit (ITC) from GSTR-1/1A/IFF and GSTR-2B, respectively. Taxpayers can amend incorrect outward supplies through GSTR-1A before filing GSTR-3B. The Invoice Management System (IMS) allows taxpayers to manage inward supplies and ITC claims by accepting, rejecting, or marking them as pending. Starting January 2025, changes to auto-populated values in GSTR-3B will be restricted, urging taxpayers to use GSTR-1A or IMS for necessary adjustments.