Advisory: GSTR-1A to Precede GSTR-3B Liability Finalization

Advisory regarding non-editable of auto-populated liability in GSTR-3B

Jun 7th, 2025

 1.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.

   2.With introduction of form GSTR 1A, taxpayer now has 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 in the same return period.

4.For more details,kindly refer to the advisory dated January 27, 2025 and advisory dated October 17, 2024 , issued by GSTN on this issue.

Thanking You,
Team GSTN

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