GSTR 3B filing with Locked Liability: GST Return Filing New Steps:

GSTR 3B filing with Locked Liability: GST Return Filing New Steps The GST Network (GSTN) has issued an advisory dated June 7, 2025, about the update in GSTR-3B. The auto-filled liability in GSTR-3B cannot be edited by the taxpayer from July 2025. Earlier, taxpayers could manually edit the tax liability auto-filled in GSTR-3B. However, from July 2025, the auto-filled tax liability in GSTR-3B can no longer be editable. Therefore, taxpayers cannot adjust the outward liability in GSTR-3B.

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Implications of Locking Pre-filled GSTR-3B

GSTR-1A: Only Way to Make Changes

To make any corrections or changes in the outward supply after filing GSTR-1 or IFF, the taxpayers are required to do the same through GSTR-1A. This form allows the taxpayers to make amendments within the same tax period, before GSTR-3B is filed.

Higher Procedural Discipline Required

As GSTR-3B is becoming non-editable, businesses and tax professionals need to make sure that there are no mistakes in the GSTR-1/IFF filing to avoid mistakes in GSTR-3B. Therefore, make all the necessary corrections through GSTR-1A before filing GSTR-3B.

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Sequence of Filing GSTR-3B with Locked Liability

It is very important that taxpayers should understand that minimum mismatches and errors should be there at time of filing GST Returns. GST Return Filing New Steps

File GSTR-1/ IFF

The taxpayers are required to first file GSTR-1/ IFF. It is the statement containing the details of outward supplies. The GSTR-1 must be filed on the 11th of the next month, and IFF must be filed on the 13th of the next month.

Preview GSTR-3B

You can view your tax liability in GSTR-3B. From July 2025, your tax liability shown in GSTR-3B will be auto-filled and locked. Therefore, you will not be able to edit it.

Changes in GSTR-1A

If you find any errors or want to make changes in GSTR-1, then you can do the same in GSTR-1A. Taxpayers can file GSTR-1A after filing GSTR-1 but before filing GSTR-3B. The changes made in GSTR-1A will be reflected in GSTR-3B. Please note that GSTR 1A can be filed only once for a particular tax period even if GSTR 3B is not filed. That means you have only one chance to correct any mistakes in GSTR-1. If GSTR-1A is wrongly amended, then you have to pay tax in GSTR-3B according to that only. GSTR-3B Final Liability Once, GSTR-1A (If Required) is filed, GSTR-3B will be updated and we can proceed with payment of Tax and Filing of Return.

RCM on Unregistered Supplier

The reverse charge mechanism for the unregistered supplier is not routed through GSTR-1 or  GSTR-1A. Therefore, it is expected that the complete Table 3 will not be locked. The Official Press release can be downloaded from link given below: