Deferred Implementation of Hard locking of auto populated liability in GSTR-3B
Earlier GST Advisory was issued:
To restrict the modification to the auto populated liability in prefilled GSTR-3B from GSTR-1/J1A/IFF. any changes to the auto populated liability were to be addressed through GSTR-1A. However locking of auto populated ITC in GSTR-3B, after roll out of IMS will be implemented at later date.
With reference to the earlier GST Advisory, dated 17-10-2024 for modification in auto populated liability in GSTR-3B from January 2025 Tax period is not currently implemented from January 2025 on GST Portal. The changes will implemented soon and informed accordingly.
