tools.complyeaze.com

GSTR-3B Outward Liability Pre-Lock Gap Checker

Compare books or GSTR-1 figures against the auto-populated, non-editable GSTR-3B outward-liability tables and see which correction path is still open.

Files are processed in your browser.No account required.No file upload required.Draft output for professional review.Not affiliated with government portals.

Input format

Paste rows with lineRef, table (3.1 or 3.2), booksValue, and autoPopulatedValue. Set whether GSTR-3B for the period is already filed, since that changes the correction path.

Expected columns: lineRef, table, booksValue, autoPopulatedValue

Filing statusGSTR-3B for this period is already filedBooks vs auto-populated liability rows

This field stays in your browser. Use synthetic data while testing.

Pre-lock gap review draft

Input diagnostics

Rows accepted for draft: 3 of 3 parsed.

GSTR-3B outward liability pre-lock gap review
GSTR-3B already filed for this period: no
Table 3.1 | B2B outward - 18% | books 412000.00 | auto-populated 405000.00 | diff 7000.00 | needs-amendment | GSTR-3B for this period is not yet filed. GSTR-1A is available for this period only until GSTR-3B is filed, and only for records reported in the current period's GSTR-1.
Table 3.2 | Inter-state to unregistered | books 58000.00 | auto-populated 58000.00 | diff 0.00 | matched | Books value matches the auto-populated figure within the review tolerance.
Table 3.1 | B2C outward - 5% | books 76500.00 | auto-populated 71200.00 | diff 5300.00 | needs-amendment | GSTR-3B for this period is not yet filed. GSTR-1A is available for this period only until GSTR-3B is filed, and only for records reported in the current period's GSTR-1.
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Artifact metadata
Generated at: 2026-07-04T13:56:54.564Z
Local artifact ID: local-1956ef6d
Tool: GSTR-3B Outward Liability Pre-Lock Gap Checker (/gstr3b-outward-liability-prelock-gap-checker)
Tool page: https://tools.complyeaze.com/gstr3b-outward-liability-prelock-gap-checker/
Tool package: complyeaze-tools@0.0.0
Artifact schema: review-text-v1
Input basis: GSTR-3B pre-lock comparison rows
Selected options: gstr3bAlreadyFiled=false
Expected columns: lineRef, table, booksValue, autoPopulatedValue
Detected delimiter: comma
Input headers: lineRef, table, booksValue, autoPopulatedValue
Rows parsed: 3; rows accepted for output: 3; blank rows skipped: 0; invalid rows needing review: 0.
Sources to verify:
- GSTN (mirrored by Maharashtra GST Department): Advisory regarding non-editable auto-populated liability in GSTR-3B (reviewed 2026-07-02) https://www.mahagst.gov.in/public/uploads/gstnadvisory/1760596521_352%20Advisory%20regarding%20non-editable%20of%20auto-populated%20liability%20in%20GSTR-3B.pdf
- GSTN (mirrored by Maharashtra GST Department): Advisory on reporting values in Table 3.2 of GSTR-3B (19 July 2025) (reviewed 2026-07-02) https://www.mahagst.gov.in/public/uploads/gstnadvisory/1760529178_364%20Advisory%20on%20reporting%20values%20in%20Table%203.2%20of%20GSTR-3B.pdf
- GSTN (Goods and Services Tax Network): FAQ on GSTR-1A - Amendment to GSTR-1 (reviewed 2026-07-02) https://tutorial.gst.gov.in/downloads/news/creative_faqs_on_gstr1a_fo_cr25785.pdf
Tool boundary:
- Does not track or assume a Table 4 (ITC) hard-lock date; no official GSTN advisory confirming an ITC lock date has been found, so this tool does not use that as a claim.
- Does not know the confirmed effective tax period for the Table 3.2 lock with certainty; GSTN advisories point to both July 2025 and a later November 2025 date, and this tool surfaces both rather than picking one.
- Does not file GSTR-1A or amend any return on your behalf.
- Does not compute interest, penalty, or a filing-position number.
Source register: https://tools.complyeaze.com/source/
Terms and disclaimer: https://tools.complyeaze.com/terms/
Privacy notes: https://tools.complyeaze.com/privacy/
Open-source repository: https://github.com/lamemustafa/complyeaze-tools
Browser-local draft: files are processed in your browser. No account or file upload required.
Draft local review artifact only. Not a filing instruction or final tax position.
Verify against official sources and professional judgment before use.

Draft output updated. Review it before downloading or sharing.

Source posture

GSTN (mirrored by Maharashtra GST Department): Advisory regarding non-editable auto-populated liability in GSTR-3BReviewed 2026-07-02; refresh after 30 days.Used for: Table 3.1 lock effective tax period.
GSTN (mirrored by Maharashtra GST Department): Advisory on reporting values in Table 3.2 of GSTR-3B (19 July 2025)Reviewed 2026-07-02; refresh after 30 days.Used for: Table 3.2 lock effective tax period.
GSTN (Goods and Services Tax Network): FAQ on GSTR-1A - Amendment to GSTR-1Reviewed 2026-07-02; refresh after 30 days.Used for: GSTR-1A pre-filing correction window.

What this creates

plain-text line-by-line gap review
correction-path checklist

Downloaded draft includes

generated timestamp, local artifact ID, tool page, and package version
expected columns, detected delimiter, input headers, and row diagnostics
source links, source review dates, unsupported cases, and review caveats
Terms and disclaimer reference

Supported inputs

pasted books/GSTR-1 line items with an auto-populated comparison value
manual liability comparison table

What this does not decide

Does not track or assume a Table 4 (ITC) hard-lock date; no official GSTN advisory confirming an ITC lock date has been found, so this tool does not use that as a claim.
Does not know the confirmed effective tax period for the Table 3.2 lock with certainty; GSTN advisories point to both July 2025 and a later November 2025 date, and this tool surfaces both rather than picking one.
Does not file GSTR-1A or amend any return on your behalf.
Does not compute interest, penalty, or a filing-position number.

Axal path

Track recurring pre-lock reviews, GSTR-1A windows, and amendment follow-up across periods in Axal.

Source explainer

GSTN advisories on Table 3.1 and Table 3.2 non-editability, and the official GSTR-1A FAQ, are used to frame the lock status and correction window; where GSTN's own advisories disagree on a date, this tool discloses both rather than guessing.

Review workflow

Use the draft as a starting point, not a decision.

This page is meant for a one-off local review pass. Keep source documents beside the output and verify identities, dates, amounts, and assumptions before sending or filing anything.

Input guide

Use one row per line item with booksValue and autoPopulatedValue as numbers, and a table column set to 3.1 or 3.2.
Mark whether GSTR-3B for the period has already been filed, since that changes the correction path.

Example workflow

Paste books/GSTR-1 figures next to the GSTR-3B auto-populated figures before filing.
Review rows flagged needs-amendment and check the suggested correction path.
If GSTR-3B is not yet filed, use GSTR-1A for this period; if it is already filed, plan the correction into a later period's GSTR-1.

Related local tools

Review checklist

Confirm which table, 3.1 or 3.2, each row belongs to.
Confirm whether GSTR-3B for the period is already filed before choosing a correction path.
Re-check the GST portal's advisory page for the current Table 3.2 effective date before relying on this tool's hedge.

Common mistakes

Assuming GSTR-1A can fix a period after that period's GSTR-3B has already been filed; it cannot.
Treating the Table 3.2 lock date as settled when GSTN's own advisories show two different dates.

When to move to Axal

Track recurring pre-lock reviews, GSTR-1A windows, and amendment follow-up across periods in Axal.

Common questions

Boundaries before you rely on the output.

Is GSTR-3B Table 4 (ITC) locked too?

Not as far as any official GSTN advisory shows. Tax press has discussed a possible future ITC lock, but this tool does not treat that as confirmed and does not use it to create urgency.

Can I use GSTR-1A to fix an already-filed period?

No. GSTR-1A only works for the current period before that period's GSTR-3B is filed. A correction after filing needs to go through a later period's GSTR-1.

Need this as a recurring workflow?

Keep this page for a one-off local draft. Use Axal when the same work needs saved mappings, client context, evidence trails, tasks, and review history.

Open Axal