AUTO-POPULATION OF GSTR-3B – Advisory dated 7th June, 2025

 

A Major step in direction of Automation to curb down willful/mistaken wrong availment of ITC: -
 

 

 

 

As per GSTN advisory dated 17th October, 2024 followed by another advisory dated 27th January, 2025 condoning effect of former advisory relating to locking of liability computation tabs in GSTR-3B as requisited in former.

Advisory dated 17th October, 2024 provides that in an effort to ease down return filing process and to minimize human errors in computation of tax liability and utilizable ITC, GST portal now provides a pre-filled GSTR-3B wherein: a.) Outward Tax-liability details be fetched from outward supplies details furnished by Tax-Payers in GSTR-1/1A/IFF; b.) GST-ITC available to be utilized be fetched on basis of auto-populated GSTR-2B. Further, in case taxpayers have made any mistake in declaring outward supply related details in GSTR-1/IFF, then same could be corrected by GSTR-1A. However, locking of GSTR-3B tabs be done with effect from later date as be notified by another advisory, only after IMS-Invoice Management System is rolled out in entirety. IMS is system wherein a taxpayer has options to take informed decisions on whether to accept/reject/keep pending ITC on inward supplies as case may be.    

Advisory dated 27th January, 2025 later provided that locking of tabs of GSTR-3B for auto-population of tax liability has been delayed further till such period as be notified by another advisory, for a reason that request had been received from certain taxpayers seeking time to be ready to cope-up with said requirement.

Advisory dated 7th June, 2025 provides that with effect from July-2025 i.e. return filing period August-2025 onwards the Tax-Liability computation tabs would be made non-editable and liability be auto-populated as laid down in para-1 i.e. advisory dated 17th October, 2024. However, till then i.e. particularly for month of June-2025 i.e. return filing period July-2025, said tabs though able to auto-fetch data from respective GSTR-1/1A/IFF/2B, still would remain editable by tax payers.

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