Summary of GST Advisory on Providing Pre-filled GSTR-3B from January 2025

The Government has been issued GST Advisory on Providing Pre-filled GSTR-3B from January 2025. To make return filling easier and reduce mistakes, the GST portal now provides a Pre-filled GSTR-3B from January 2025. The auto population woks like Tax liability is filled in automatically based on the details entered in GSTR-1/1A or IFF. ITC is filled in automatically from GSTR-2B.Detailed PDF of GSTR-3B is made available to help taxpayers review the data before submitting the return.

Taxpayers can now correct the Sales data using GSTR-1A and manage their ITC claims using Invoice Management System for filing accurate returns.

From January 2025, taxpayer will not be able to modify pre-filled GSTR-3B directly. Any required changes should be made through GSTR-1A for sales or IMS for purchases and ITC.

Download – GST Advisory on Providing Pre-filled GSTR-3B from January 2025