Hard locking of GSTR 3B from GSTR 2B postponed!

The GSTN has announced that from the January 2025 tax period, the ability to edit the auto-populated liability in GSTR-3B would be restricted. However, due to requests from businesses and trade associations seeking more time, GSTN issued an advisory on 27^th January 2025 that the change will not be implemented immediately.

Let’s understand the details!

Advisory dated 27.01.2025

Attention – Hard - Locking of auto-populated liability in GSTR-3B

Jan 27th, 2025

1. Please refer to the advisory dated October 17, 2024, regarding restricting the editing of auto-populated liability in GSTR-3B from the January 2025 tax period.

2. However, various requests have been received from the trade seeking time for the same. Therefore, the decision to make non-editable auto-populated liability in GSTR-3B is currently not being implemented from the January tax period, on the GST Portal.

3. It may be noted that the above change will be introduced soon and trade will be informed accordingly. Taxpayers are encouraged to prepare for the said change.

Thanking You,

Team GSTN

Key Highlights

1. Currently, the GST Portal auto-fills tax liabilities from GSTR-1/1A/IFF and ITC from GSTR-2B in GSTR-3B. However, the user can edit the auto-filled amounts.

2. Upcoming Changes:

• Auto-populated liabilities in GSTR-3B will be locked and non-editable. Changes must be made in GSTR-1A.‍
• Auto-populated ITC will be locked after IMS is fully rolled out, with a separate advisory to follow.

3. Postponement of Auto-populated Liability Restriction:

• The restriction on editing auto-populated liabilities in GSTR-3B has been postponed from January 2025 due to requests from the trade. However, it will be introduced soon, so taxpayers should be prepared.

Conclusion

The postponement of the hard-locking of auto-populated liabilities in GSTR-3B provides businesses with much-needed time to adapt to the upcoming changes. However, since the restriction will be introduced soon, taxpayers should proactively align their processes to ensure compliance. 

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