The government is likely to disable the editing option in the monthly summary return form GSTR-3B once the return is auto-populated from GSTR-1 and GSTR-2B.

It aims to improve the monitoring of defaulting suppliers and reduce mismatches in the goods and services tax (GST) system, a top finance ministry official told Business Standard.

GSTR-3B is a monthly summary tax return businesses use to declare tax liability and pay GST.

GSTR-1 is filed to report outward supplies or sales, while GSTR-2B is an auto-generated statement reflecting eligible input tax credit(ITC) available to buyers based on suppliers' filing.

GSTR-3B is currently auto-populated based on details furnished in GSTR-1 and GSTR-2B.

As the Invoice Management System (IMS) is not mandatory, taxpayers have the option to edit auto-populated values in GSTR-3B before filing returns.