- Locking of Figures in GSTR-3B: An advisory issued by GSTN on June 7, 2025, states that no changes will be allowed to the auto-populated figures in Table 3.1 of Form GSTR-3B starting from the July 2025 return onwards, meaning any modifications in Form GSTR-1 must be done through Form GSTR-1A, which will then auto-populate in GSTR-3B.
- Potential Challenges for Taxpayers: Taxpayers may face issues with the locking of RCM (Reverse Charge Mechanism) liabilities and the rejection of credit notes, leading to increased liabilities in GSTR-3B. The inability to amend errors in GSTR-3B could result in additional GST payments for taxpayers, raising concerns about the rigidity of self-assessment under GST laws.
- Recommendations for Taxpayers: Taxpayers are advised to meticulously review Form GSTR-1 for errors before filing and utilize Form GSTR-1A for corrections if needed. Additionally, they should establish clear communication with customers regarding credit note acceptance and consider making representations to the government regarding the challenges posed by the locking of figures in GSTR-3B.
Source Gaba & Co
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