GST Return Major Update: GSTN to implement non-editable Table in GSTR-3B

The Goods and Service Tax Network, on June 7, 2025, released an advisory in view of non-editable of auto-populated liability in GSTR-3B. The autopopulated table in GSTR-3B will be made non-editable. Read the information given below to know more.

Which table is to be made non-editable?

GSTR-3B tax liability table, which gets auto-populated on the basis of the outward supplies proclaimed in GSTR-1/ GSTR-1A/ IFF will be made non-editable. At present, the taxpayers can edit these auto-populated values in the form GSTR-3B itself.

Time period in which the update will be implemented?

GSTN will implement the same in the Return of Tax period from July, 2025. This means if you are a monthly Taxpayer, the July’s return that you will file in August will have non-editable Format.

Similarly, in the case of Quarterly return Monthly Payment (QRMP) Taxpayers, the GSTR-3B Return of Quarter 2 (July 25-September 25) will have the impact.

How can Taxpayers be able to amend the Data?

Along with the introduction of form GSTR-1A, taxpayers amend their erroneously declared outward supplies in GSTR-1/IFF through GSTR-1A, providing them with an opportunity to rectify their liabilities before filing their GSTR-3B in the same return period.

Therefore, Taxpayers will be permitted to amend their auto-populated liability by creating amendments through form GSTR 1A, which can be filed for the same tax period before filing of GSTR 3B. No Editing will be possible via GSTR-3B after this change.

This proposal was made by GSTN initially on October 17th, 2024, and was to be implemented from the January 2025 tax period. But it was deferred on the request of various trade seeking time to implement the same.

The Official Press release can be downloaded from link given below: