25-Jun-2025 Important GSTN Advisory : Non-Editable Auto-Populated Outward Liability in GSTR-3B (Effective from July 2025)
#gstindia #taxalert #gstreturns #taxpayerupdate #july2025returnsFrom July 2025, GSTR-3B outward tax liability will be auto-filled and non-editable. Corrections must be made via GSTR-1A within the same period. Taxpayers must follow the portal's process, even though legal changes are awaited.
Important points regarding the GSTN Advisory issued on June 7, 2025, about changes in the GSTR-3B filing process, specifically concerning the auto-populated outward tax liability:
1. Pre-filled GSTR-3B: GST Portal provides a pre-filled GSTR-3B, where the tax liability gets auto-populated based on the outward supplies declared in GSTR-1/ GSTR-1A/ IFF.As of now taxpayers can edit such auto populated values in form GSTR 3B itself.
2. GSTR-1A Introduction: Taxpayer now has a facility to amend their incorrectly declared outward supplies in GSTR-1/IFF through GSTR-1A, allowing them an opportunity to correct their liabilities before filing their GSTR-3B in the same return period.
3. Effective from July 2025 Period:
👉 This means manual editing of outward liability figures in GSTR-3B will no longer be directly permitted starting from July 2025 GST3B returns.
You are advised to ensure correctness of GSTR-1/IFF data and make necessary amendments via GSTR-1A within the same tax period before filing GST3B to avoid incorrect tax liabilities.
APMH Remarks :
Although this GSTN advisory pertaining to Non Editable Auto Populated Liability in GST3B is proposed to be made effective from July 2025 tax period, the corresponding amendments in GST Act and Rules are not yet made. The taxpayers filing the GST returns have no choice other than following the mechanism provided on the portal for their regular and timely filing of returns or to challenge the GSTN portal.
Please feel free to reach out at info@apmh.in for any clarification or support required in complying with these changes.