Manual Edits in GSTR-3B to Be Disallowed from July 2025; Amendments Only via GSTR-1A
Starting July 2025, taxpayers will no longer be allowed to manually edit the auto-populated values in Table 3 of GSTR-3B, which contains details of outward supplies and the corresponding tax liability.
These values, sourced directly from GSTR-1, will become non-editable as part of a new compliance measure aimed at enforcing strict consistency between GSTR-1 and GSTR-3B. Any discrepancies between the two forms must be resolved through amendments in GSTR-1A before filing the GSTR-3B return.
This change will apply to returns filed for the period pertaining to July 2025, which are due in August 2025. The move is designed to reduce errors, mismatches, and potential revenue leakages by ensuring that tax liability reported in GSTR-3B matches the details submitted in GSTR-1.
In preparation for this change, taxpayers are advised to proactively match GSTR-1 entries with their internal sales registers, ERP systems, and e-invoicing data. If any errors or omissions are identified in the outward supplies reported in GSTR-1, corrections should be made using GSTR-1A prior to filing GSTR-3B. This amendment is in line with Sections 37 and 39 of the GST Act and Rules 59, 60, and 61 of the GST Rules, 2017.
The upcoming restrictions underscore the importance of accurate and timely reporting under GST and will require businesses to enhance their internal controls and reporting systems to avoid non-compliance.
Mariya is the Senior Editor at JurisHour. She has 5+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started as a freelance tax reporter in the leading online legal news companies like LiveLaw & Taxscan.
