GSTR-3B To Become Non-Editable November Onwards: GSTN Issues FAQs On Return Filing, Advisory On Automatic Suspension Of GST Registration

The Goods and Services Tax Network (GSTN) has informed that from November-2025 tax period onwards, value of supplies auto-populated in Table 3.2 of GSTR-3B from the returns/forms mentioned above, shall be made non-editable. In an advisory dated December 05, 2025, GSTN stated that in case any modification/amendment is required in the auto-populated values of Table 3.2 of GSTR-3B, then the same can be done through GSTR-1A for the same tax period. GST Portal provides a pre-filled GSTR-3B, where the tax liability gets auto-populated based on the outward supplies declared in GSTR-1/ GSTR-1A/ IFF. As of now taxpayers can edit such auto populated values in form GSTR 3B itself. To ensure data consistency between GSTR-01 and GSTR-3B returns, the GSTN has implemented 'Hard-locking Mechanism'. This change means that the tax liability details in Tables 3.1 and 3.2 of GSTR-3B, which were auto-populated from GSTR-1, GSTR-1A, or the Invoice Furnishing Facility (IFF), will be non-editable. Starting from the November 2025 tax period, the auto-populated values in Table 3.2 of GSTR-3B for inter-state supplies made to unregistered persons, composition taxpayers, and UIN holders will be non editable, and taxpayers will need to file their GSTR-3B with the system-generated auto-populated values only. To ensure accuracy, the GSTN has advised to report correct values in GSTR-1, GSTR-1A, or IFF. As a trade facilitation measure, GSTN has issued Frequently Asked Questions (FAQs) on reporting values in Table 3.2 of GSTR-3B and additional FAQs on better understanding of various Tables of GSTR-9/9C and their key reporting aspects. In another Advisory dated December 05, 2025, the GSTN has informed about updates on the GST portal in relation to Automatic Suspension of Registration. The GSTN has informed that if a taxpayer fails to furnish bank account details within 30 days of registration, the system will automatically suspend the registration. Click here to read the GSTN Advisory, Click here to read the FAQs on GSTR -9/9C for FY 2024-25.

GSTR-3B To Become Non-Editable November Onwards: GSTN Issues FAQs On Return Filing, Advisory On Automatic Suspension Of GST Registration

Parul Bose

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