Non-editable GSTR-3B liability, effective from July 2025 tax period.
CBIC has issued a GST Advisory for non-editable GSTR-3B liability, effective from July 2025 tax period. At present, when you go to file GSTR-3B, your tax liability is automatically filled based on the sales you reported in GSTR-1, GSTR-1A, or IFF. You can still edit the values in GSTR-3B before filing.
A new form called GSTR-1A has been introduced. This form allows you to correct any mistakes made in GSTR-1 or IFF for the same month before filing GSTR-3B.
Starting from July 2025 (return filed in August 2025), the tax amount automatically filled in GSTR-3B will no longer be editable.
- If you need to correct the tax amount, you must make corrections in GSTR-1A.
- These corrections should be done before you file your GSTR-3B for that month.
In short, from July 2025 onwards, you can not change the tax liability directly in GSTR-3B. If any corrections are needed, use GSTR-1A before filing GSTR-3B.
