Hard locking of auto-populated values in GSTR-3B

 This is to apprise you of a recent advisory dated 7 June 2025, introduced on the GSTN portal, which proposes the implementation of hard locking of auto-populated liability in GSTR-3B, effective from July 2025 tax period.

 

Background

 

As you may be aware, multiple advisories have been issued over the past months regarding the hard locking of values in GSTR-3B. Below is a summary of the advisories for your quick reference:

 

• October 2024: GSTN announced that the auto-populated values in GSTR-3B would be hard locked (both outward supplies and input tax credit), tentatively from January 2025 tax period.

 

• January 2025: Following industry representations, GSTN deferred the implementation to allow taxpayers additional time to adapt to the change.

 

• April 2025: GSTN proposed hard locking of auto-populated values in Table 3.2 of GSTR-3B (inter-state supplies to unregistered persons, composition taxpayers, and UIN holders), effective from April 2025 tax period.

 

• May 2025: In response to various representations from taxpayers, GSTN deferred the implementation of hard locking and allowed the auto-populated values in Table 3.2 of GSTR-3B to remain editable.

 

Current Mechanism w.r.t reporting of tax liability in GSTR-3B, till June 2025 tax period

 

• After reporting outward supplies in GSTR-1/IFF, taxpayers can amend these details through Form GSTR-1A within the same return period for corrections, if any.

 

• The tax liability in GSTR-3B is auto-populated based on the outward supplies declared in GSTR-1, IFF, and GSTR-1A.

 

• However, till June 2025 tax period, taxpayers can edit such auto-populated values in GSTR-3B prior to filing the return.

 

Key change w.r.t reporting of tax liability in GSTR-3B, from July 2025 tax period

 

• The hard locking of GSTR-3B, which was previously deferred in January 2025, is now proposed for implementation from July 2025 tax period (returns due in August 2025), in relation to auto-populated liability, from GSTR-1/IFF/GSTR-1A, in GSTR-3B.

 

• From July, 2025 tax period onwards, auto-populated liability in GSTR-3B will become non-editable. Accordingly, any corrections to GSTR-1 will be required to be made through Form GSTR-1A before filing GSTR-3B.

 

• If errors in GSTR-1 are not identified and corrected via GSTR-1A before filing GSTR-3B, the liability cannot be adjusted in the same month. The liability will then be required to be reported in the subsequent month, potentially attracting interest, if any, due to delayed reporting.

 

Comments

 

Outward tax liability

 

• This change aims to reduce mismatches in tax liability reporting between GSTR-1 and GSTR-3B.

 

• Since the figures as reported in GSTR-1 can be amended via GSTR-1A (before filing of GSTR 3B), hard locking of figures in GSTR 3B should not be an issue. However, timely and accurate amendments are crucial, as GSTR-1A currently does not allow multiple filings. Further, discrepancies in GSTR-1 should be identified well in advance to avoid a scenario where there is insufficient time to file GSTR-1A

 

Input tax credit

 

At present, the advisory does not address about auto-populated figures from GSTR-2B in relation to input tax credit. However, it is anticipated that a similar hard locking mechanism for input tax credit may also be implemented in the near future