Quick Summary
Attention - Hard - Locking of auto-populated values in GSTR-3B In order to assist taxpayers in filing their returns and minimizing human errors, GSTN has continuously improved 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, while the Input Tax Credit (ITC) is auto-populated from GSTR-2B. A detailed system generated pdf of the auto populated GSTR
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FAQ :
Hard locking means that auto-populated values in the GSTR-3B return, which are filled from GSTR-1/1A/IFF and GSTR-2B, will become uneditable directly on the GSTR-3B form.
The hard locking of auto-populated values in GSTR-3B is tentatively planned to be implemented from the January 2025 tax period.
If you need to change auto-populated values, you must do so through GSTR-1A for outward supplies or the Invoice Management System (IMS) for inward supplies. These changes should be made before filing your GSTR-3B.
The aim is to further enhance accuracy in the return filing system and minimise human errors by restricting direct changes to auto-populated figures.
Tax liability is auto-populated from declared supplies in GSTR-1/GSTR-1A/IFF, and Input Tax Credit (ITC) is auto-populated from GSTR-2B.
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