How to Correct Errors GSTR 1 and GSTR-3B Get Practical GST Course SLA
Description
From July 2025 onwards, correcting errors in GSTR-1 and GSTR-3B requires a new, more disciplined approach due to the implementation of “hard-locking” and stricter filing rules. Here’s how to handle corrections under the latest GST regime:
Correcting Errors in GSTR-1
Before Filing:
If you spot mistakes (such as wrong invoice details, tax rates, or amounts) before submitting GSTR-1, simply edit the relevant fields directly in the draft return.
After Filing:
Once GSTR-1 is filed, you cannot edit it for that period. However, you can:
Amend the error in the next period’s GSTR-1 by using the amendment tables. This is suitable for correcting invoice details, tax amounts, or recipient information.
Use GSTR-1A (especially important from July 2025):
GSTR-1A allows you to amend or add outward supply details before filing GSTR-3B for the same period, except for the recipient’s GSTIN.
This ensures corrections are reflected in the auto-populated values for GSTR-3B, maintaining consistency between returns.
Correcting Errors in GSTR-3B
Until June 2025:
You could manually edit most fields in GSTR-3B, including outward supply and tax liability values, even after they were auto-populated from GSTR-1.
From July 2025 Onwards (Hard-Locking):
Auto-populated fields (Table 3) in GSTR-3B become non-editable.
Outward supply and tax liability details are automatically sourced from GSTR-1, GSTR-1A, or IFF and cannot be changed in GSTR-3B itself.
How to Correct:
Make corrections in GSTR-1A before filing GSTR-3B for that period. Amend any errors in outward supplies or tax liability using GSTR-1A; these changes will auto-populate in GSTR-3B. GST Certification Course in Delhi
Only one correction per tax period is allowed through GSTR-1A before GSTR-3B is filed.
For reverse charge transactions, manual entries are still permitted in GSTR-3B.
After Filing GSTR-3B:
No edits are permitted. If errors are discovered post-filing, corrections must be made in the next period’s GSTR-1/GSTR-1A, which will reflect in subsequent GSTR-3B filings.
Additional Compliance Points
Three-Year Filing Bar:
From July 2025, GST returns (including GSTR-1 and GSTR-3B) cannot be filed or corrected after three years from their original due date.
Internal Controls:
Real-time reconciliation and robust review processes are now essential to catch and correct errors before filing, as last-minute or post-filing adjustments are no longer possible.
Why Practical Training Is Essential
A Practical GST Course in Delhi, 110099 by SLA Consultants India will equip you with the latest skills for error-free filing, using GSTR-1A for corrections, and maintaining compliance under the new regime.
Summary:
From July 2025, errors in GSTR-1 must be corrected via GSTR-1A before filing GSTR-3B, as auto-populated fields in GSTR-3B are non-editable. After filing, corrections move to the next period’s returns. Timely, accurate reconciliation and practical GST training are now vital for compliance.
SLA Consultants How to Correct Errors in GSTR-1 and GSTR-3B, Get Practical GST Course in Delhi, 110099, by SLA Consultants India, New Delhi, details with New Year Offer 2025 are available at the link below:
https://www.slaconsultantsindia.com/certification-course-gst-training-institute.aspx
https://slaconsultantsdelhi.in/gst-course-training-institute/
E-Accounts, E-Taxation and (Goods and Services Tax) GST Training Courses
Module 1 – GST- Goods and Services Tax- By Chartered Accountant- (Indirect Tax)
Module 2 – Income Tax/TDS – By Chartered Accountant (Direct Tax)
Module 3 – Finalization of Balance sheet/ preparation of Financial Statement- By Chartered Accountant
Module 4 – Banking and Finance Instruments – By Chartered Accountant
Module 5 – Customs / Import and Export Procedures – By Chartered Accountant
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