Key GST Updates for April 2025: Changes in GSTR-1, GSTR-1A & GSTR-3B You Must Know

The Goods and Services Tax Network (GSTN) has introduced important updates that will apply from the April 2025 tax period. These GST updates focus on changes in Table-12 of GSTR-1/GSTR-1A and Table 3.2 of GSTR-3B. Businesses must understand these changes to file returns correctly and avoid compliance issues.

Let’s take a closer look at the two major updates you should be aware of.

🔹 Update 1: Changes in Table-12 of GSTR-1 and GSTR-1A

From April 2025 onwards, GSTN is implementing Phase-III of Table-12 restructuring in GSTR-1 and GSTR-1A. This update aims to improve the reporting process for HSN-wise supply details.

✅ What’s New?

1. Separate Reporting for B2B and B2C Supplies
   • Table-12 is now divided into two parts:
     • B2B (Business to Business)
     • B2C (Business to Consumer)
   • You must report HSN-wise supply summaries separately in these two sections.
2. No Manual Entry for HSN Codes
   • You can no longer enter HSN codes manually.
   • Instead, choose the correct code from a drop-down list provided by the portal.

📌 Why This Matters

These changes will reduce errors and ensure consistency in HSN code reporting. Additionally, the system-generated drop-down helps avoid the use of incorrect or invalid codes.

👉 For the official advisory, visit: GST Portal Advisory – Jan 22, 2025

🔹 Update 2: Auto-Populated Values in Table 3.2 of GSTR-3B

GSTN has also revised the process for reporting inter-state supplies in Table 3.2 of GSTR-3B, starting with April 2025 returns.

✅ What’s Changing?

1. System Auto-Population of Values
   • Table 3.2 will now automatically fill values based on your submissions in GSTR-1, GSTR-1A, and IFF.
2. No Manual Editing Allowed
   • You cannot change the values in Table 3.2 of GSTR-3B manually.
   • You must file the return using the values generated by the system.
3. Corrections Through GSTR-1A or Future Returns
   • If you notice an error, you can correct it by:
     • Filing an amendment in Form GSTR-1A, or
     • Updating the figures in your next GSTR-1 or IFF submission.
4. File Accurate Returns to Avoid Errors
   • Make sure to report inter-state supplies correctly in your source forms.
   • Doing this will ensure Table 3.2 reflects the correct data.

🧠 Frequently Asked Questions (FAQs)

❓ What changed in Table 3.2 of GSTR-3B?

From April 2025, values in this table will be filled automatically based on other GST forms. You won’t be able to edit them manually.

❓ How can I fix wrong values in Table 3.2?

You can amend values by submitting Form GSTR-1A or making corrections in your next GSTR-1/IFF filing.

❓ How do I ensure my Table 3.2 is accurate?

Always double-check your inter-state supply details in GSTR-1, GSTR-1A, or IFF. This ensures the system pulls correct data.

❓ Until when can I file GSTR-1A?

There is no fixed deadline before filing GSTR-3B. You can file GSTR-1A after GSTR-1 and anytime before GSTR-3B.

✅ Take Action Now

These updates make GST return filing more structured and system-driven. To stay compliant:

• Check your HSN codes in advance
• Report inter-state supplies correctly
• Amend incorrect data using proper forms

By following these steps, you can reduce errors and file your GST returns smoothly.

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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.

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