From January 2025, the GST Portal will enforce hard-locking of auto-populated values in the pre-filled GSTR-3B form to ensure accuracy in return filings.

The tax liability and Input Tax Credit (ITC) values will be automatically populated based on GSTR-1/1A/IFF and GSTR-2B. Taxpayers can no longer make direct changes to these values in GSTR-3B. Instead, corrections must be made through GSTR-1A or the Invoice Management System (IMS). This update aims to reduce human errors and improve compliance in the GST return process.