GSTN issued Advisory on Hard – Locking of Auto-Populated Values in GSTR-3B

The Goods and Services Tax Network (GSTN) has issued an Advisory on Hard – Locking of Auto-Populated Values in GSTR-3B.

The Advisory Read as Follows:

In order to assist taxpayers in filing their returns and minimizing human errors, GSTN has continuously improved the GST return filing process and in this endeavour, the GST Portal now provides a pre-filled GSTR-3B form, where the tax liability is auto-populated from the declared supplies in GSTR-1/ GSTR-1A/ IFF, while the Input Tax Credit (ITC) is auto-populated from GSTR-2B. A detailed system generated pdf of the auto-populated GSTR-3B is also provided to all the taxpayers.

Taxpayers now have a facility to amend their incorrectly reported outward supply in GSTR-1/IFF using GSTR-1A, giving them the opportunity to correct their liabilities before submitting GSTR-3B.

Furthermore, to manage inward supplies and ensure accurate ITC claims in GSTR-3B, taxpayers have the option to take informed actions of accept/reject/pending on inward supplies via the Invoice Management System (IMS) which is now available to the taxpayers.

It should be noted that, tentatively, beginning with the January 2025 tax period, the GST Portal will restrict changes to auto-populated values in pre-filled GSTR-3B from GSTR-1/1A/IFF or GSTR-2B in order to improve return filing accuracy.

It is once again suggested hereby that in case any change is required in auto-populated values, the same may please be handled through GSTR-1A or IMS.