GST Filing Update: GSTR-3B Non-Editable from July; Changes Only via GSTR-1A
7 Jun, 2025 16:21 IST|Sakshi Post
The Goods and Services Tax Network (GSTN) announced on Saturday that the monthly GST payment form GSTR-3B will become non-editable starting from the July 2025 tax period.
Now, taxpayers will be able to make changes to their declared outward supplies through GSTR-1A before filing GSTR-3B for the same return period. Any such amendments in GSTR-1A will automatically reflect in the tax payment form GSTR-3B.
“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 the filing of GSTR-3B,” the GSTN said.
GSTR-3B, a summary return and monthly GST payment form, is filed in a staggered manner on the 20th, 22nd, and 24th of every month, depending on the category of taxpayer.
Currently, the GST portal provides a pre-filled GSTR-3B, where the tax liability is auto-populated based on outward supplies declared in GSTR-1, GSTR-1A, or IFF (Invoice Furnishing Facility).
Taxpayers are presently allowed to edit these auto-populated values directly within GSTR-3B. However, starting July 2025, GSTR-3B will be locked for edits, and changes must be made only through GSTR-1A before filing.
Experts noted that making GSTR-3B non-editable is aimed at enhancing data consistency between GSTR-1 and GSTR-3B and preventing revenue leakages. They welcomed the availability of GSTR-1A for corrections prior to final submission.
Taxpayers have been advised to perform real-time reconciliation and error correction before filing their returns. The move places greater responsibility on businesses to strengthen internal controls and avoid last-minute changes.
