Attention - Hard - Locking of auto-populated values in GSTR-3B
17/10/2024
1.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-3B is also
provided to all the taxpayers.
2.Now, taxpayers also have 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. Additionally, to manage
inward supplies and ensure accurate ITC claims in
GSTR-3B, taxpayers have the
option to take informed actions of accept/reject/pending on inward supplies via
the Invoice Management System (IMS) which is now available to the taxpayers.
3.It may be noted that tentatively from January 2025 tax period, the GST Portal
is going to restrict making changes in auto-populated values in pre-filled
GSTR-3B from
GSTR-1/1A/IFF or
GSTR-2B to further enhance accuracy in return
filing system. It is once again suggested hereby that in case any change is
required in auto-populated values, the same may please be handled through
GSTR-1A or IMS.
Thanking You,
Team GSTN