Hard Locking of Tabel 4 of GSTR 3B

Attachment related to above said subject

From July 2025, Table 4A in GSTR-3B is auto-populated from GSTR-2B and blocks filing if your claimed ITC exceeds what the portal shows. Here is how to resolve it:

1. Go to gst.gov.in > Invoice Management System (IMS) and check for pending invoices. Accept verified invoices to push them into GSTR-2B.
2. If a supplier has not yet filed their GSTR-1, those invoices will not appear in your GSTR-2B. File GSTR-3B with only the ITC available in GSTR-2B this period. Claim the remaining ITC once the supplier files.
3. For outward liability (Table 3), from April 2026 this is auto-populated from GSTR-1. Ensure your GSTR-1 matches your books before filing GSTR-3B.

The key shift: ITC and outward liability reconciliation must happen before filing, not during. Do not try to override the auto-populated values.

The hard-locking of Table 4 means ITC amounts now flow from your IMS actions, not from manual entry. If the auto-populated number is wrong, the fix is upstream in IMS: go back and change your Accept/Reject/Pend action on the specific invoice before the portal cycles the next GSTR-2B. Manual edits to Table 4 after IMS actions are blocked by design, so correcting a supplier error requires the supplier to amend their GSTR-1, which then updates your GSTR-2B. For late-filing situations where you missed the IMS window and need to file anyway with a discrepancy, the [GST late fee, interest, and penalty guide](https://taxgarden.in/blog/gst-late-fee-interest-penalty-gstr-3b-gstr-1-gstr-9-guide) explains the interest calculation on wrong ITC claims and how to offset it.