Advisory Dated - 07 June 2025

• The GST Portal now provides a pre-filled GSTR-3B form, wherein the tax liability is auto-populated based on the outward supplies declared by the taxpayer in GSTR-1, GSTR-1A, or IFF (Invoice Furnishing Facility).
• With the introduction of Form GSTR-1A, taxpayers now have the facility to amend incorrectly declared outward supplies reported in GSTR-1 or IFF within the same return period.
• Effective from the July 2025 tax period the auto-populated tax liability in GSTR-3B will become non-editable on the GST Portal. 
• Taxpayers will no longer be able to manually alter the auto-populated figures in GSTR-3B. Instead, any corrections to outward supply details must be made through Form GSTR-1A, which must be filed for the same tax period before filing GSTR-3B.