Hard-locking of auto-populated liability in GSTR-3B
What changed? The tax liability auto-populated from GSTR-1/IFF in Table 3 of GSTR-3B is proposed to become non-editable; corrections must be routed through GSTR-1A.
Effective from
20 November 2026
Published
28 October 2026
Source
CBIC / GSTN
Last verified: Verified 2h ago
Previous position
Table 3 values were editable by the taxpayer before filing.
New position
Table 3 values are locked; amendments must be filed in GSTR-1A before GSTR-3B.
Impact
Return preparation sequence changes for every regular taxpayer. Reconciliation must be completed before GSTR-1 filing rather than at GSTR-3B stage.
📜 Official Proof
- Source Authority
- CBIC / GSTN
- Source Type
- Press Release
- Notification / Circular
- GSTN Advisory (illustrative)
- Published
- 28 October 2026
- Effective
- 20 November 2026
AI Verified Summary · AI-generated summary based on official source
The advisory states that auto-populated liability in GSTR-3B will be hard-locked, with corrections permitted only through GSTR-1A prior to filing.
AI confidence 88% · Cross-checked against the official document listed above.