Auto-Populated GSTR-3B: Upcoming Changes You Must Know Before July 2025

Filing GST returns has become increasingly streamlined over the years, thanks to the continuous technological upgrades made by the GST Network (GSTN). One of the biggest enhancements is the auto-populated GSTR-3B form designed to reduce errors and improve return accuracy.

However, from July 2025, major changes are coming your way. As per a series of advisories issued by GSTN, taxpayers will no longer be able to edit certain auto-filled fields in GSTR-3B, especially those derived from GSTR-1, GSTR-1A, and IFF.

Let’s break this down step-by-step and date-by-date, so you’re well-prepared when these changes officially kick in.

October 17, 2024: First Advisory on Hard-Locking of GSTR-3B

GSTN introduced the idea of locking auto-populated liability fields in GSTR-3B. Here's what was announced:

• Auto-populated GSTR-3B would pull outward supply data from GSTR-1, GSTR-1A, and IFF, and ITC from GSTR-2B.
  
  
• A system-generated PDF of the filled GSTR-3B would be provided for better review before submission.
  
  
• Taxpayers were given the ability to amend their outward supply data via GSTR-1A in case of errors before filing GSTR-3B.
  
  
• A new tool, the Invoice Management System (IMS), was introduced to help taxpayers manage inward supplies and ITC more accurately.

Planned Change: Starting January 2025, taxpayers would no longer be able to edit the liability values in GSTR-3B manually. All corrections would have to be made through GSTR-1A.

However, this was a tentative date, and GSTN promised that ITC auto-locking (from GSTR-2B) would come later, after addressing trade-related concerns.

Read the full advisory issued on October 17, 2024 here

January 27, 2025: Implementation Deferred

Just a few months later, GSTN issued a follow-up advisory stating that:

• The hard-locking of auto-populated values in GSTR-3B would not begin from January 2025 as initially planned.
  
  
• This delay came in response to multiple requests from the trade, asking for more time to prepare.
  
  
• GSTN clarified that the feature would be implemented soon, and taxpayers should still get ready to comply.

Key Takeaway: January 2025 hard-locking was postponed but not cancelled.

Read the updated advisory dated January 27, 2025

April 11, 2025: Advisory on Table 3.2 Inter-State Supplies

Another significant change was announced regarding Table 3.2 of GSTR-3B, which captures inter-State supplies to:

• Unregistered persons (URPs)
  
  
• Composition dealers
  
  
• UIN holders

Originally, GSTN had planned to make Table 3.2 non-editable from April 2025, but due to concerns raised by taxpayers, the change was temporarily deferred.

Read the official Table 3.2 advisory dated April 11, 2025

June 7, 2025: Advisory on non-editable of auto-populated liability in GSTR-3B

In the third advisory, GSTN made it clear: starting from the July 2025 tax period (returns filed in August 2025):

GSTR-3B Will Become Non-Editable

• Liability values auto-populated from GSTR-1, GSTR-1A, or IFF will be locked.
  
  
• Manual changes in GSTR-3B won’t be allowed.
  
  
• Corrections must be done through GSTR-1A before filing GSTR-3B for the same tax period.

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Note: There is no specific cut-off time for filing GSTR-1A before GSTR-3B. It can be submitted anytime between GSTR-1/IFF filing and before filing GSTR-3B.

Read the advisory issued on 7th June 2025.  

New Advisory Issued on 19th July 2025

GSTN has issued a new advisory on July 19, 2025, clarifying multiple aspects of the upcoming GSTR-3B locking mechanism and specifically its impact on Table 3.2. Key highlights include:

• From July 2025 onwards, the system-generated Table 3.2 values in GSTR-3B will also be non-editable.
  
  
• If there are mistakes in these auto-populated values, taxpayers will need to:
  
  
  
  • Correct them through GSTR-1A, or
    
    
  • Make adjustments in the subsequent tax period using GSTR-1/IFF.
    
    
• This change is aimed at improving consistency and alignment between GSTR-1/IFF and GSTR-3B filings.
  
  
• The system will offer better visibility into data flow, enabling taxpayers to reconcile values before final submission.

Read the July 19, 2025 advisory here.

How Can You Correct Mistakes in Auto-Populated Data?

If incorrect values are showing up in GSTR-3B from July 2025 onward, here’s what you can do:

Use Form GSTR-1A for corrections:

• You can file GSTR-1A for the same tax period before GSTR-3B is filed.
  
  
• All changes done through GSTR-1A will reflect in the system-generated GSTR-3B.
  
  

File updated GSTR-1/IFF in the next tax period:

• If the GSTR-3B has already been filed and the mistake is noticed later, rectify it in next month’s GSTR-1.

FAQs Based on GSTN’s April and July 2025 Advisories

Q1. What’s changing in Table 3.2 of GSTR-3B?

From July 2025, Table 3.2 will be locked. You can’t edit values for inter-State supplies to URPs, composition dealers, or UIN holders.

Q2. What if the auto-filled value is incorrect?‍

You must correct it using:

• GSTR-1A before GSTR-3B is filed, or
  
  
• Revised GSTR-1/IFF in the next period
  
  

Q3. How do I ensure accuracy in GSTR-3B?

Accurately report all outward supplies in GSTR-1/IFF, and double-check entries. Use GSTR-1A if any mistake is identified.

Q4. Is there a cut-off date to file GSTR-1A?

No fixed date. You can file GSTR-1A up to the moment before GSTR-3B is filed.

What Taxpayers Should Do Now

Conclusion

With the implementation of auto-populated, non-editable fields in GSTR-3B from the July 2025 tax period, taxpayers must shift towards greater accuracy and discipline in filing their GSTR-1, GSTR-1A, and IFF returns. These changes mark a significant move towards a more automated and error-free GST compliance framework. While the reforms aim to simplify filing and reduce mismatches, businesses must proactively adapt by streamlining their reporting processes, training internal teams, and leveraging digital tools. Early preparation will be key to avoiding disruptions and ensuring smooth, compliant return filing under the new system.