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    <title>Attention – Hard - Locking of auto-populated liability in GSTR-3B</title>
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    <description>Introduction of a non-editable auto-populated liability field in GSTR-3B was scheduled to take effect from January 2025 but implementation has been deferred following trade requests; the GST Portal will not make auto-populated liability non-editable in the January tax period, the change will be introduced soon, and taxpayers are advised to prepare for the upcoming alteration to reporting and compliance.</description>
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