🚨 𝗔𝘁𝘁𝗲𝗻𝘁𝗶𝗼𝗻 – 𝗛𝗮𝗿𝗱-𝗟𝗼𝗰𝗸𝗶𝗻𝗴 𝗼𝗳 𝗔𝘂𝘁𝗼-𝗣𝗼𝗽𝘂𝗹𝗮𝘁𝗲𝗱 𝗟𝗶𝗮𝗯𝗶𝗹𝗶𝘁𝘆 𝗶𝗻 𝗚𝗦𝗧𝗥-𝟯𝗕 🚨 𝗢𝗰𝘁𝗼𝗯𝗲𝗿 𝟭𝟳𝘁𝗵, 𝟮𝟬𝟮𝟰 1️⃣ To assist taxpayers and minimize human errors, the GST Portal now offers a pre-filled GSTR-3B, where tax liabilities are auto-populated from GSTR-1/GSTR-1A/IFF and Input Tax Credit (ITC) from GSTR-2B. A detailed system-generated PDF is available for taxpayers' reference.

2️⃣ Taxpayers can amend any incorrectly declared outward supplies via GSTR-1A before filing GSTR-3B, and manage inward supplies using the Invoice Management System (IMS), where they can accept, reject, or keep invoices pending for accurate ITC claims.

3️⃣ Starting from the January 2025 tax period, the GST Portal will restrict changes to auto-populated liabilities in GSTR-3B to improve filing accuracy. If any adjustments are needed, they must be done via GSTR-1A.

4️⃣ Auto-locking of ITC in GSTR-3B will be implemented at a later date, following the full rollout of IMS. A separate advisory will be issued after resolving issues raised by the trade.