GST Network (GSTN) on Saturday said the monthly GST payment form GSTR-3B will become non-editable from the July 2025 tax period.
In an advisory, GSTN said taxpayers can make changes in declared outward supplies in GSTR-1A before filing their GSTR-3B in the same return period.Such changes will be auto-populated in tax payment form GSTR-3B.”From the July 2025 tax period for which form GSTR 3B will be furnished in August 2025, such auto populated liability will become non-editable.
”Thus, taxpayers will be allowed to amend their auto-populated liability by making amendments through form GSTR 1A, which can be filed for the same tax period before filing of GSTR 3B,” GSTN said.GSTR-3B, a summary statement and monthly GST payment form, is filed in a staggered manner between the 20th, 22nd and 24th of every month for different categories of taxpayers.Currently, the 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.AMRG & Associates Senior Partner Rajat Mohan said the move to make GSTR-3B non-editable aims to tighten data consistency between GSTR-1 and GSTR-3B and curb revenue leakages.However, the availability of GSTR-1A for corrections before filing GSTR-3B is a welcome safeguard.”Taxpayers must now ensure real-time reconciliation and error correction before the return is filed. This places greater responsibility on businesses to enhance internal controls and avoid last-minute adjustments,” Mohan added.
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