GSTR3B IMS Deshboard ( Rec. Solution )

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ARVIND KUMAR (Querist)
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23 October 2024 ttention – Hard - Locking of auto-populated liability in GSTR-3B
Oct 17th, 2024

1. In order to assist taxpayers in filing their returns and minimizing human errors, GSTN has continuously improving the GST return filing process and in this endeavor the GST Portal now provides a pre-filled GSTR-3B form, where the tax liability is auto-populated from the declared supplies in GSTR-1/ GSTR-1A/ IFF by the supplier, while the Input Tax Credit (ITC) is auto-populated from GSTR-2B. A detailed system generated pdf of the auto populated GSTR-3B is also provided to all the taxpayers.

2. Now, taxpayers also have 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. Additionally, to manage inward supplies and ensure accurate ITC claims in GSTR-3B, taxpayers have the option to take informed actions of accept/reject/pending on inward supplies via the Invoice Management System (IMS) which is now available to the taxpayers.

3. It may be noted that tentatively from January 2025 tax period, the GST Portal is going to restrict making changes in auto-populated liability in pre-filled GSTR-3B from GSTR-1/1A/IFF to further enhance accuracy in return filing. It is once again suggested hereby that in case any change is required in auto-populated liability, the same may please be handled through GSTR-1A.

4. However, locking of auto-populated ITC in GSTR-3B, after the roll out of IMS, will be implemented from a later date. For the same a separate advisory would be issued after addressing all the issues related to IMS, raised by the trade.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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30 November 2024 "Locking" refers to the restriction placed on the auto-populated figures once a certain action is taken (like filing or submitting the return).
Once the data is locked, these figures cannot be manually altered or changed unless there is an error in the calculation or data, and a revision is necessary.
To ensure consistency and accuracy between different GST returns (GSTR-1, GSTR-2B, and GSTR-3B).
To prevent manipulation or manual errors by taxpayers after the data is auto-populated, ensuring that the reported figures align with the actual return filings.
It helps avoid fraud and discrepancies related to tax liability reporting.
Always ensure that the GSTR-1 and GSTR-2B are reconciled before proceeding with GSTR-3B filing.
Check that the auto-populated numbers align with your books, invoices, and other accounting records before the return is submitted.

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