The GSTN has recently reissued an important update regarding Table 3.2 of GSTR-3B, which will impact all registered taxpayers reporting inter-State supplies. Here’s everything you need to know to stay compliant and avoid unnecessary errors or notices.
Background – What Was Announced Earlier?
As per the advisory dated April 11, 2025, the government had informed that starting from April 2025 tax period, values auto-populated in Table 3.2 of GSTR-3B (related to inter-State supplies) would become non-editable on the GST portal.
However, due to several representations from taxpayers facing genuine difficulties in filing, the implementation was temporarily deferred, and the table remained editable for a while.
What’s Changing from July 2025?
Beginning with the July 2025 tax period, GSTN will reintroduce the restriction—meaning, the auto-populated values in Table 3.2 of GSTR-3B will again become non-editable.
If you need to correct any data in that table, you won’t be able to do it directly in GSTR-3B. Instead, you’ll need to amend your GSTR-1, file GSTR-1A, or use the Invoice Furnishing Facility (IFF) in subsequent tax periods.
What’s Table 3.2 in GSTR-3B All About?
Table 3.2 is where taxpayers report inter-State supplies made to:
- Unregistered persons (B2C),
- Composition dealers, and
- Entities with a Unique Identification Number (UIN).
From July 2025, this section will only show system-generated data, directly pulled from your GSTR-1/GSTR-1A/IFF. You cannot change or edit it while filing GSTR-3B.
How to Ensure Correct Auto-Population?
To make sure the right values appear in Table 3.2, you need to:
- Carefully report your inter-State outward supplies in GSTR-1 or IFF,
- Use GSTR-1A for any required amendments before filing GSTR-3B.
That way, the system will reflect the correct numbers, and you’ll avoid mismatches or compliance notices.
Frequently Asked Questions (FAQs)
1. What’s the latest change about?
From July 2025, the values in Table 3.2 of GSTR-3B will be auto-filled and non-editable. You can’t change these values directly while filing GSTR-3B.
2. What if wrong values get auto-populated?
If incorrect values are shown in Table 3.2, you must correct them by:
- Amending GSTR-1 through GSTR-1A, or
- Updating in the subsequent GSTR-1 or IFF return.
3. How can I avoid mistakes in Table 3.2?
Always report accurate details of your inter-State supplies in GSTR-1/IFF. Recheck before filing. If needed, use GSTR-1A to fix it before filing GSTR-3B.
4. Till when can I amend values in GSTR-1 via GSTR-1A?
There’s no cut-off time for filing GSTR-1A before GSTR-3B. You can amend values via GSTR-1A right up to the moment you file GSTR-3B.
Final Word
With this update, it becomes more important than ever to get your data right at the GSTR-1 stage. Double-check your reporting of inter-State supplies before submission. Once GSTR-3B becomes non-editable, your only option to fix things will be through amendments—and that’s always a bit more effort.
Stay compliant. File carefully. Avoid unnecessary hassles.
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This article is only a knowledge-sharing initiative and is based on the Relevant Provisions as applicable and as per the information existing at the time of the preparation. In no event, RMPS & Co. or the Author or any other persons be liable for any direct and indirect result from this Article or any inadvertent omission of the provisions, update, etc if any.
Published on: July 22, 2025