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. As of now taxpayers can edit such 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, from July,2025 tax period for which form GSTR 3B will be furnished in August,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 October 17, 2024 , issued by GSTN on this issue.

Thanking You,
Team GSTN

Non-editable auto-populated tax liability in GSTR-3B requires amendments via GSTR-1A to correct outward supplies before filing. From the tax period beginning July 2025, the auto-populated liability in GSTR-3B will be non-editable; taxpayers must amend outward supplies by filing GSTR-1A for the same tax period prior to furnishing GSTR-3B, instead of editing the liability directly in GSTR-3B.