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    <title>Attention – Hard - Locking of auto-populated values in GSTR-3B</title>
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    <description>Restriction on direct modification of pre-filled fields in GSTR-3B will be implemented by hard-locking auto-populated values; tax liabilities are sourced from GSTR-1/GSTR-1A/IFF and ITC from GSTR-2B, and taxpayers must correct upstream data via GSTR-1A or manage inward-supply accept/reject/pending decisions through the Invoice Management System to effect changes.</description>
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