Important Changes in GSTR-3B Filing starting from January 2025
Auto-populated values in GSTR-3B will be hard-locked to reduce errors and improve accuracy.
Key Changes:
▫️Pre-filled Forms:
GSTR-3B will be auto-filled based on GSTR-1, GSTR-1A, or GSTR-2B.
▫️Amendments Allowed:
Corrections to outward supplies must be done via GSTR-1A before submitting GSTR-3B.
▫️Hard Locking:
Changes to auto-populated values will no longer be allowed directly in GSTR-3B.
▫️Adjustments must be made through GSTR-1A or IMS.
▫️Invoice Management System:
Manage ITC claims more efficiently by accepting, rejecting, or marking invoices as pending.
However GSTR-2B input tax credit column are not locked initially