FY 2024-25 LUT Export Service Invoice Zero Rated Amended in FY 2025-26 Sept GSTR 1
This query is : Resolved
16 October 2025
Hi,
I have amended Fy 2024-25 LUT export service invoice zero rated in fy 2025 sept GSTR 1. My query is its is not reflecting in IMS and also not in sept month GSTR 3B is it correct. Should i enter this differential amount only in GSTR 3B or not required. What else we have to file. My turnover in under 2 cr.
I have amended Fy 2024-25 LUT export service invoice zero rated in fy 2025 sept GSTR 1. My query is its is not reflecting in IMS and also not in sept month GSTR 3B is it correct. Should i enter this differential amount only in GSTR 3B or not required. What else we have to file. My turnover in under 2 cr.
16 October 2025
Your amended FY 2024-25 LUT export service invoice, filed as zero-rated in September 2025 GSTR-1, may not immediately reflect in IMS or the September 3B due to recent GST “hard-locking” changes introduced from July 2025 onwards. With turnover under ₹2 crore, only certain actions are required and manual adjustment in GSTR-3B is not permitted if the data is auto-populated from GSTR-1.
16 October 2025
Due to new GST system updates effective July 2025, details from GSTR-1 are now auto-populated in GSTR-3B and become non-editable, especially in Table 3.2 (for zero-rated and export supplies).
If the amended invoice details are not showing in IMS, confirm that the amendments were successfully submitted in GSTR-1; if so, GSTR-3B for September should auto-populate the corrected data.
Manual entry in GSTR-3B is not permitted if GSTR-1 is already filed, as the system locks the auto-populated figures.
If the amended invoice details are not showing in IMS, confirm that the amendments were successfully submitted in GSTR-1; if so, GSTR-3B for September should auto-populate the corrected data.
Manual entry in GSTR-3B is not permitted if GSTR-1 is already filed, as the system locks the auto-populated figures.
16 October 2025
What Else to File (with Turnover Under ₹2 Crore)
Continue filing GSTR-1 and GSTR-3B as usual each month.
If any invoice is missed or wrongly entered, amend it in the next GSTR-1 return cycle before October 2025 or before filing annual returns.
No extra or manual entry is required in GSTR-3B under current rules if you are a normal taxpayer below ₹2 crore turnover.
Continue filing GSTR-1 and GSTR-3B as usual each month.
If any invoice is missed or wrongly entered, amend it in the next GSTR-1 return cycle before October 2025 or before filing annual returns.
No extra or manual entry is required in GSTR-3B under current rules if you are a normal taxpayer below ₹2 crore turnover.
16 October 2025
Key Points to Remember
GSTR-3B for zero-rated/export supplies is now strictly auto-populated from GSTR-1.
Corrections must always be made via GSTR-1; 3B should not be manually altered for these supplies.
For discrepancies, re-amend the next GSTR-1 period, and the change will be reflected in subsequent auto-populated GSTR-3B.
Always ensure the invoice is correctly amended in GSTR-1 and trust the auto-population for GSTR-3B. No separate entry for the differential amount is required in GSTR-3B, and no extra filings beyond the standard monthly returns and amendments period are necessary for your turnover bracket.
GSTR-3B for zero-rated/export supplies is now strictly auto-populated from GSTR-1.
Corrections must always be made via GSTR-1; 3B should not be manually altered for these supplies.
For discrepancies, re-amend the next GSTR-1 period, and the change will be reflected in subsequent auto-populated GSTR-3B.
Always ensure the invoice is correctly amended in GSTR-1 and trust the auto-population for GSTR-3B. No separate entry for the differential amount is required in GSTR-3B, and no extra filings beyond the standard monthly returns and amendments period are necessary for your turnover bracket.
16 October 2025
I had ammended the invoice succesfully. In GSTR 1 final pdf it is also showing the differential amount original-amended.
16 October 2025
So wait for auto population of GSTR-3B. No need to do anything.
16 October 2025
GST person is saying if its not auto populated than just report the differential amount in 3 1(b) of sept month as i already showed the original amount in FY 2024-25 GSTR 1. is it correct? Also when i put this amount in 31(b) will it reflect in GSTR 9? Also GTSR 9 i have to file because of this or not compulsory. Please guide me correctly.
16 October 2025
Yes, what the GST officer has advised is correct: if the amendment to your export invoice is not auto-populated in Table 3.1(b) of your GSTR-3B for September, you should manually enter the differential amount there, considering you have already reported the original amount in the relevant FY 2024-25 GSTR-1. This ensures accurate turnover reporting for that tax period.
When you enter this amended/differential export amount in September’s GSTR-3B Table 3.1(b), it will be included in your annual figures and flow through to your GSTR-9 (Annual Return) when you file for FY 2024-25. GSTR-9 picks up consolidated data from all your GSTR-1 and GSTR-3B filings for the year, so reporting amendments properly is necessary for GSTR-9 accuracy.
Your turnover is below Rs. 2 crore for the year, GSTR-9 filing is not compulsory; it is optional for lower turnover.
When you enter this amended/differential export amount in September’s GSTR-3B Table 3.1(b), it will be included in your annual figures and flow through to your GSTR-9 (Annual Return) when you file for FY 2024-25. GSTR-9 picks up consolidated data from all your GSTR-1 and GSTR-3B filings for the year, so reporting amendments properly is necessary for GSTR-9 accuracy.
Your turnover is below Rs. 2 crore for the year, GSTR-9 filing is not compulsory; it is optional for lower turnover.
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