{"id":1061,"date":"2025-06-07T18:18:16","date_gmt":"2025-06-07T12:48:16","guid":{"rendered":"https:\/\/www.caclubindia.com\/guide\/?p=1061"},"modified":"2025-06-26T15:54:32","modified_gmt":"2025-06-26T10:24:32","slug":"gstr-3b","status":"publish","type":"post","link":"https:\/\/www.caclubindia.com\/guide\/gstr-3b\/","title":{"rendered":"GSTR-3B: Edit Option to Be Removed from July 2025"},"content":{"rendered":"\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\r\n<div class=\"ez-toc-title-container\">\r\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\r\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\r\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caclubindia.com\/guide\/gstr-3b\/#Important_Update\" >Important Update<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caclubindia.com\/guide\/gstr-3b\/#Whats_changing\" >What\u2019s changing?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caclubindia.com\/guide\/gstr-3b\/#Whats_the_solution\" >What\u2019s the solution?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caclubindia.com\/guide\/gstr-3b\/#Advisory_on_16th_May_2025_Reporting_Values_in_Table_32_of_GSTR-3B\" >Advisory on 16th May 2025: Reporting Values in Table 3.2 of GSTR-3B<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caclubindia.com\/guide\/gstr-3b\/#What_is_GSTR-3B\" >What is GSTR-3B?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caclubindia.com\/guide\/gstr-3b\/#Who_are_Eligible\" >Who are Eligible?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.caclubindia.com\/guide\/gstr-3b\/#Exemptions\" >Exemptions<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.caclubindia.com\/guide\/gstr-3b\/#Important_Update-2\" >Important Update<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.caclubindia.com\/guide\/gstr-3b\/#Reporting_Negative_Sales_in_GSTR-3B\" >Reporting Negative Sales in GSTR-3B<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.caclubindia.com\/guide\/gstr-3b\/#Earlier_Reporting_Method\" >Earlier Reporting Method<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.caclubindia.com\/guide\/gstr-3b\/#New_Reporting_Method\" >New Reporting Method<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.caclubindia.com\/guide\/gstr-3b\/#Example\" >Example<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.caclubindia.com\/guide\/gstr-3b\/#Upcoming_Important_Changes\" >Upcoming Important Changes<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/www.caclubindia.com\/guide\/gstr-3b\/#Auto-Populated_Data_In_GSTR-3B_Form\" >Auto-Populated Data In GSTR-3B Form<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/www.caclubindia.com\/guide\/gstr-3b\/#Suggested_Actions_for_Taxpayers\" >Suggested Actions for Taxpayers<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/www.caclubindia.com\/guide\/gstr-3b\/#For_outward_Supplies\" >For outward Supplies<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/www.caclubindia.com\/guide\/gstr-3b\/#For_Inward_Supplies\" >For Inward Supplies<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/www.caclubindia.com\/guide\/gstr-3b\/#Key_Amendments\" >Key Amendments<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/www.caclubindia.com\/guide\/gstr-3b\/#Amendment_to_Section_38_of_CGST_Act_2017_and_rule_60_of_CGST_Rules_2017\" >Amendment to Section 38 of CGST Act, 2017 and rule 60 of CGST Rules, 2017<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/www.caclubindia.com\/guide\/gstr-3b\/#Amendment_to_Section_342_of_CGST_Act_2017\" >Amendment to Section 34(2) of CGST Act, 2017<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/www.caclubindia.com\/guide\/gstr-3b\/#Insertion_of_Rule_67B_in_CGST_Rules_2017\" >Insertion of Rule 67B in CGST Rules, 2017<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/www.caclubindia.com\/guide\/gstr-3b\/#Amendment_to_Section_n_39_1_of_CGST_Act_2017_and_rule_61_of_CGST_Rules_2017\" >Amendment to Section n 39 (1) of CGST Act, 2017 and rule 61 of CGST Rules, 2017<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/www.caclubindia.com\/guide\/gstr-3b\/#Example-2\" >Example<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/www.caclubindia.com\/guide\/gstr-3b\/#Due_Dates_To_File_GSTR-3B_Return\" >Due Dates To File GSTR-3B Return<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/www.caclubindia.com\/guide\/gstr-3b\/#Monthly\" >Monthly<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/www.caclubindia.com\/guide\/gstr-3b\/#Quarterly_QRMP\" >Quarterly (QRMP)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/www.caclubindia.com\/guide\/gstr-3b\/#How_To_File_GSTR-3B\" >How To File GSTR-3B?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/www.caclubindia.com\/guide\/gstr-3b\/#Late_Fees_and_Penalties\" >Late Fees and Penalties<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/www.caclubindia.com\/guide\/gstr-3b\/#Conclusion\" >Conclusion<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/www.caclubindia.com\/guide\/gstr-3b\/#FAQs\" >FAQs<\/a><\/li><\/ul><\/nav><\/div>\r\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Important_Update\"><\/span>Important Update<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>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.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Whats_changing\"><\/span>What\u2019s changing?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>From the July 2025 tax period (to be filed in August 2025), the auto-populated tax liability in GSTR-3B will become non editable.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Whats_the_solution\"><\/span>What\u2019s the solution?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Taxpayers must use the new GSTR-1A form to amend their incorrectly declared outward supplies in GSTR-1\/IFF.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Advisory_on_16th_May_2025_Reporting_Values_in_Table_32_of_GSTR-3B\"><\/span>Advisory on 16th May 2025: Reporting Values in Table 3.2 of GSTR-3B<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>GSTR-1A allows amendments in outward supplies before filing GSTR-3B for the same period.<\/p>\n\n\n\n<p>Table 3.2 of Form GSTR-3B captures inter-State supplies which are made to:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Unregistered persons<\/li>\n\n\n\n<li>Composition taxpayers<\/li>\n\n\n\n<li>UIN (Unique Identification Number) holders<\/li>\n<\/ul>\n\n\n\n<p>The values in Table 3.2 of GSTR-3B auto-populates from corresponding inter-state supplies declared in GSTR-1, GSTR-1A, and IFF in requisite tables.<\/p>\n\n\n\n<p>But from April-2025 tax period, inter-state supplies auto-populated in Table 3.2 of GSTR-3B will be made non-editable. The GSTR-3B shall be filed with the auto-populated values as generated by the system only.<\/p>\n\n\n\n<p><strong>Amendments Can Only Be Done Through GSTR-1, GSTR-1A or IFF<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>In case any modification\/amendment is required in auto-populated values of Table 3.2 of GSTR-3B, same can be done only by amending the corresponding values in respective tables of GSTR-1A or through Form GSTR-1\/IFF filed for subsequent tax periods.<\/li>\n<\/ul>\n\n\n\n<p><strong>Importance of Accurate Reporting in GSTR-1<\/strong><\/p>\n\n\n\n<p>To ensure that GSTR-3B is filed accurately with the correct values of inter-state supplies, it is advised to report the correct values in GSTR-1, GSTR-1A, or IFF. <\/p>\n\n\n\n<p>This will ensure the auto-populated values in Table 3.2 of GSTR-3B are accurate and compliant with GST regulations.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_is_GSTR-3B\"><\/span>What is GSTR-3B?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>GSTR-3B is a summary of supplies made during the month along with GST to be paid.<\/p>\n\n\n\n<p>It discloses summary of input tax credit claimed, purchases on which reverse charge is applicable, etc.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Who_are_Eligible\"><\/span>Who are Eligible?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>All GST-registered persons including casual taxable persons and those liable for reverse charge except specific categories are required to file GSTR-3B.<\/p>\n\n\n\n<p>This filling includes regular taxpayers and those under the Quarterly Returns with Monthly Payments (QRMP) Scheme.<\/p>\n\n\n\n<p>Filing is mandatory even if there are no transactions (nil return) during the tax period.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Exemptions\"><\/span>Exemptions<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The following are exempted:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Taxpayers under the GST Composition Scheme (who file CMP-08 and GSTR-4).<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Non-resident taxable persons (who file GSTR-5).<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Input Service Distributors (who file GSTR-6).<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Non-resident Suppliers of OIDAR Services<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Important_Update-2\"><\/span>Important Update<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><em>Taxpayers can directly report negative sale values in GSTR-3B which ensures accurate tax reporting and avoids unnecessary carry-forwards.<\/em><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><em>Taxpayers will not be able to modify values auto-populated in GSTR-3B from GSTR-1\/1A\/IFF or GSTR-2B as it will automatically derived from supplies declared in GSTR-1, GSTR-1A, or IFF<\/em>.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><em>FORM GSTR-3B will be frozen soon, as it changes the previous process where GSTR-3B could be filed even if GSTR-2B wasn&#8217;t available. Now, GSTR-3B can be filed only after FORM GSTR-2B of the said tax period is made available on the portal.<\/em><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Reporting_Negative_Sales_in_GSTR-3B\"><\/span>Reporting Negative Sales in GSTR-3B<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Earlier_Reporting_Method\"><\/span>Earlier Reporting Method<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Negative values were not allowed in GSTR-3B. Taxpayers had to:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Report zero in Table 3.1(a) of GSTR-3B.<\/li>\n\n\n\n<li>Carry forward the negative values to the next month.<\/li>\n\n\n\n<li>And need to adjust these values against future sales in the next month\u2019s GSTR-3B.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"New_Reporting_Method\"><\/span>New Reporting Method<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Now, negative values can be directly reported in Table 3.1(a) of GSTR-3B.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Example\"><\/span>Example<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Mr. Anand, a taxpayer whose turnover for the month of December 2024:<br><strong>Sales:<\/strong> Rs. 1,00,000, GST: Rs. 18,000<br><strong>Sales Return:<\/strong> Rs. 1,20,000, GST: Rs. 21,600<\/p>\n\n\n\n<p><strong>Calculation of Net Sales &amp; GST<\/strong><\/p>\n\n\n\n<p><strong>Net Sales = <\/strong>Rs. 1,00,000 &#8211; Rs. 1,20,000 = Rs. (-20,000)<br><strong>Net GST =<\/strong> Rs. 18,000 &#8211; Rs. 21,600 = Rs. (-3,600)<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"458\" src=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/01\/Negative-values-in-GSTR-3B-1024x458.png\" alt=\"\" class=\"wp-image-1401\" srcset=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/01\/Negative-values-in-GSTR-3B-1024x458.png 1024w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/01\/Negative-values-in-GSTR-3B-300x134.png 300w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/01\/Negative-values-in-GSTR-3B-768x343.png 768w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/01\/Negative-values-in-GSTR-3B.png 1257w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>Taxpayers now can directly report negative sales and GST amount in GSTR-3B without waiting for adjustment in future periods.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Upcoming_Important_Changes\"><\/span><strong>Upcoming Important Changes<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Auto-Populated_Data_In_GSTR-3B_Form\"><\/span>Auto-Populated Data In GSTR-3B Form<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Taxpayers will no longer be able to modify values auto-populated in GSTR-3B from GSTR-1\/1A\/IFF or GSTR-2B.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>It will automatically derived from supplies declared in GSTR-1, GSTR-1A, or IFF.<\/li>\n<\/ul>\n\n\n\n<p><strong>Previous Plan:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>From January 2025, GST Portal was planned to restrict editing auto-populated liability in GSTR-3B based on GSTR-1\/1A\/IFF to enhance accuracy.<\/li>\n<\/ul>\n\n\n\n<p><strong>Current Status:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>From April 2025 onwards Table 3.2 of GSTR-3B, inter-state supplies will auto-populate and become non-editable. Any corrections must be made through amendments in GSTR-1A or IFF.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Other changes will be introduced soon, and taxpayers will be notified in advance.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Suggested_Actions_for_Taxpayers\"><\/span>Suggested Actions for Taxpayers<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"For_outward_Supplies\"><\/span>For outward Supplies<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Taxpayers can correct errors in outward supplies reported in GSTR-1 or IFF via GSTR-1A.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>This ensures accurate liability is reflected before filing GSTR-3B.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"For_Inward_Supplies\"><\/span>For Inward Supplies<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Taxpayers can manage ITC claims by taking informed actions on inward supplies available in IMS.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Options include accept, reject, or pending invoices, ensuring correct ITC claims in GSTR-3B.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Key_Amendments\"><\/span>Key Amendments<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The GST Council has recommended significant amendments in the CGST Act, 2017 and CGST Rules, 2017 to strengthen the functionality of the Invoice Management System (IMS). Here are the key amendments:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Amendment_to_Section_38_of_CGST_Act_2017_and_rule_60_of_CGST_Rules_2017\"><\/span>Amendment to Section 38 of CGST Act, 2017 and rule 60 of CGST Rules, 2017<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><strong>Purpose<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>To establish a legal framework for generating FORM GSTR-2B.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>To improved accuracy in input tax credit (ITC) reconciliation.<\/li>\n<\/ul>\n\n\n\n<p><strong>In Detail<\/strong><\/p>\n\n\n\n<p>FORM GSTR-2B will now be generated based on the actions taken by taxpayers on the IMS. This will ensures that ITC details are aligned with suppliers invoices uploaded in IMS.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Amendment_to_Section_342_of_CGST_Act_2017\"><\/span>Amendment to Section 34(2) of CGST Act, 2017<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><strong>Purpose<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>To mandate ITC reversal for credit notes issued by suppliers.<\/li>\n<\/ul>\n\n\n\n<p><strong>In Detail<\/strong><\/p>\n\n\n\n<p>When a credit note is issued by a supplier, the recipient must reverse the corresponding ITC. This will allow the supplier to reduce their output tax liability and align between ITC claimed and credit adjustments.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Insertion_of_Rule_67B_in_CGST_Rules_2017\"><\/span>Insertion of Rule 67B in CGST Rules, 2017<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><strong>Purpose<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>To prescribe the procedure for supplier&#8217;s output tax adjustment.<\/li>\n<\/ul>\n\n\n\n<p><strong>In Detail<\/strong><\/p>\n\n\n\n<p>Rule 67B will provide a manner in which the output tax liability of the supplier shall be adjusted against the credit note issued by him.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Amendment_to_Section_n_39_1_of_CGST_Act_2017_and_rule_61_of_CGST_Rules_2017\"><\/span>Amendment to Section n 39 (1) of CGST Act, 2017 and rule 61 of CGST Rules, 2017<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><strong>Purpose<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>To link the filing of FORM GSTR-3B with the availability of FORM GSTR-2B.<\/li>\n<\/ul>\n\n\n\n<p><strong>In Detail<\/strong><\/p>\n\n\n\n<p>FORM GSTR-3B of a tax period shall be allowed to be filed only after FORM GSTR-2B of the said tax period is made available on the portal.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Example-2\"><\/span><strong>Example<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>Earlier, if your GSTR-1 for November 2024 is filed on 2nd December 2024, GSTR-3B reflects on the same day. But from now you can file GSTR-3B only after FORM GSTR-2B of the said tax period is made available on the portal.<\/p>\n\n\n\n<p><strong>Note: GSTR-3B can only be filed after GSTR-2B is generated, ensuring ITC reflects accurately.<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Due_Dates_To_File_GSTR-3B_Return\"><\/span>Due Dates To File GSTR-3B Return<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Monthly\"><\/span>Monthly<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Taxpayers having total sales over Rs. 5 crore must file GSTR-3B by the 20th of the following month.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Quarterly_QRMP\"><\/span>Quarterly (QRMP)<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Taxpayers with total sales up to Rs. 5 crore can opt for the QRMP scheme and can file GSTR-3B quarterly<\/p>\n\n\n\n<p>The due date 22nd or 24th are applicable to the month following each quarter, based on the principal place of business.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>22nd of every month:<\/strong> Includes states like Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Lakshadweep, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, and Union Territories like Daman and Diu, Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>24th of every month:<\/strong> Covers states such as Jammu and Kashmir, Ladakh, Himachal Pradesh, Punjab, Chandigarh, Uttarakhand, Haryana, Delhi, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, and Odisha.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_To_File_GSTR-3B\"><\/span>How To File GSTR-3B?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>GSTR-3B can be filed online via the GST Portal:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Log in to the GST Portal (https:\/\/services.gst.gov.in\/services\/login)<\/li>\n\n\n\n<li>Click on \u201cReturns Dashboard\u201d under \u201cServices.\u201d<\/li>\n\n\n\n<li>Choose the financial year, month or quarter for filing return.<\/li>\n\n\n\n<li>Answer a questionnaire to enable relevant tables, then enter summary data for outward supplies, ITC and tax payments.<\/li>\n\n\n\n<li>Verify the system-generated details from GSTR-1 and GSTR-2B, edit if necessary.<\/li>\n\n\n\n<li>Once payment done offset liabilities using ITC or cash via the electronic cash ledger.<\/li>\n\n\n\n<li>Submit using an Electronic Verification Code (EVC) or Digital Signature Certificate (DSC).<\/li>\n<\/ul>\n\n\n\n<p>For nil returns, taxpayers can select \u201cYes\u201d to the first questionnaire prompt and file directly, skipping detailed entries.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Late_Fees_and_Penalties\"><\/span>Late Fees and Penalties<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>If GSTR-3B is late filed, it incurs penalties:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Rs. 50 per day of delay (Rs. 25 each under CGST and SGST\/UTGST Acts).<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Rs. 20 per day for nil returns.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>If GST dues are not paid within the due date, interest @ 18% per annum is charged on the outstanding tax amount.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span>Conclusion<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The new provisions will shorten the time available for filing GSTR-3B, aligning it with the availability of GSTR-2B. But this change aims to improve the compliance, ITC claims are based on up-to-date, and enhance the accuracy of tax filings.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"FAQs\"><\/span>FAQs<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section\" id=\"faq-question-1736228670626\"><strong class=\"schema-faq-question\">What is the auto-population feature in GSTR 3B?<\/strong> <p class=\"schema-faq-answer\">The auto-population feature automatically fills sales liability and turnover details in GSTR 3B based on data from GSTR 1 and IFF.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1736228694474\"><strong class=\"schema-faq-question\">Can taxpayers edit the auto-populated figures in GSTR 3B?<\/strong> <p class=\"schema-faq-answer\">No, the sale figures in GSTR 3B will be frozen and it cannot be edited after auto-population.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1736228713695\"><strong class=\"schema-faq-question\">How the auto-populated sales data in GSTR-3B be corrected?<\/strong> <p class=\"schema-faq-answer\">Taxpayers need to make any necessary adjustments using GSTR 1A before filing GSTR 3B.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1736228701864\"><strong class=\"schema-faq-question\">What is GSTR 1A?<\/strong> <p class=\"schema-faq-answer\">GSTR 1A is the mechanism for making adjustments or corrections to data before it is reflected in GSTR 3B.<\/p> <\/div> <\/div>\n","protected":false},"excerpt":{"rendered":"<p>Important Update GST Portal provides a pre-filled GSTR-3B, where the tax liability gets auto-populated based on the outward supplies declared [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2300,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[6],"tags":[],"class_list":["post-1061","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\r\n<title>GSTR-3B: Edit Option to Be Removed from July 2025 - Tax Guide<\/title>\r\n<meta name=\"description\" content=\"GSTR-3B is a simplified, self-declared summary return under GST regime designed to help businesses report their tax liabilities efficiently.\" \/>\r\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\r\n<link rel=\"canonical\" href=\"https:\/\/www.caclubindia.com\/guide\/gstr-3b\/\" \/>\r\n<meta property=\"og:locale\" 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