Advisory dated 7 June 2025 pertaining to non- editable of auto-populated liability in GSTR-3B:
The captioned advisory is in continuation to advisory issued on 17 October 2024 and 27 January 2025. In light of this advisory, in GSTR-3B for tax period July’25 onwards, Outward liability captured from the Form GSTR-1/IFF shall be non-editable. In case there is any rectification required, the same can only be made through Form GSTR-1A.
In light of this advisory, the following points are to be considered;
- Rectification in GST returns – In case any outward supply was not reported in GSTR-1 and reported in GSTR-3B or vice-versa, for the period prior to July’25, the said transaction cannot be reported in GSTR-1 or GSTR-3B of July’2025. In case any missed out transaction is reported in GSTR-1, the liability will get auto-populated in GSTR-3B which cannot be edited. Hence, going forward GST liability as per GSTR-1 and GSTR-3B shall match.
- Intimation Notice in Form DRC-01B – Pursuant to auto-population of GST liability figures in GSTR-3B from GSTR-1, the possibility of generation of notice in Form DRC-01B may not arise
New facility to view Notices/Intimations on GSTN portal: A new facility is added on GSTN portal under Services tab. The same can be navigated through Services > User services > Notices/Intimations. The said facility will capture the notices/intimations issued in 60 days by adjudicating authority & enforcement officers. Screen shot of the same is captured as below.
Disclaimer:This article provides general information existing at the time of preparation and we take no responsibility to update it with the subsequent changes in the law. The article is intended as a news update and Affluence Advisory neither assumes nor accepts any responsibility for any loss arising to any person acting or refraining from acting as a result of any material contained in this article. It is recommended that professional advice be taken based on specific facts and circumstances. This article does not substitute the need to refer to the original pronouncement.
