Hard Locking of Auto-Populated Values in GSTR-3B Starting Jan- 2025 

With an aim to improve accuracy and minimize human errors in the GST return filing process, the Goods and Services Tax Network (GSTN) has implemented significant updates regarding the auto-population of values in the GSTR-3B form.

1. Auto-Populated GSTR-3B: The GST Portal has introduced a GSTR-3B form that is pre-filled, wherein the liability is derived from the declared supplies in GSTR-1, GSTR-1A or the Invoice Furnishing Facility (IFF). In addition, the GSTR-2B also provides for the auto-population of the Input Tax Credit (ITC). Also, the taxpayer will be provided with a system-generated detailed PDF of Form GSTR-3B, which has been auto-populated for their assistance.

2. Amendments to Outward Supplies: In GSTR-1A, however, the model now teaches this outward supply amendment process in details and even includes a video tutorial. Also, some other purposes exist for the inward supply based on the ITC management, such as taxpayers can accept, reject or suspend the supply using the newly created IMS (Invoice Management System).

3. Upcoming Changes: With effect from the tax period of January 2025, changes to the auto-populated data in the pre-filled GSTR-3B from GSTR-1/1A/IFF or GSTR-2B will be restricted on the GST Portal. This effort is aimed at further improving the integrity of the return filing system. Taxpayers are recommended to make due provisions for changes in auto-populated values via GSTR-1A or IMS systems before filing.

This initiative reflects GSTN's commitment to improving the GST compliance framework and assisting taxpayers in achieving accurate and efficient filing of returns.

Also Read:New Invoice Management System (IMS) in GST