GST return filing process: Hard-locking of auto-populated values in GSTR-3B Form

The GST Portal now has a pre-filled GSTR-3B form, which automatically populates the tax liability from the declared supplies in GSTR-1/GSTR-1A/IFF, and the Input Tax Credit (ITC) from GSTR-2B.  GSTN has been continuously enhancing the GST return filing process to assist taxpayers in filing their returns accurately and reducing manual errors. Moreover, the system generates a detailed PDF for e…