Starting April 2025, Table 3.2 of GSTR-3B, which details inter-state supplies to unregistered persons, composition taxpayers, and UIN holders, will become non-editable. These values are auto-populated from corresponding entries in GSTR-1, GSTR-1A, and IFF. Any necessary corrections to these auto-populated figures in GSTR-3B must be done by amending the original entries in GSTR-1A or through GSTR-1/IFF filings in subsequent tax periods. Taxpayers are advised to ensure accurate reporting of inter-state supplies in GSTR-1, GSTR-1A, or IFF to guarantee correct auto-population in GSTR-3B and maintain GST compliance. Form GSTR-1A can be used for amendments until the filing of GSTR-3B. Also Read: HSN Code Changes in GSTR-1 Table-12 from April 2025
Goods and Services Tax
Government of India, States and Union Territories
Advisory on reporting values in Table 3.2 of GSTR-3B
Apr 11th, 2025
1. Table 3.2 of Form GSTR-3B captures the inter-state supplies made to unregistered persons, composition taxpayers, and UIN holders out of the supplies declared in Table 3.1 & 3.1.1 of GSTR-3B. The values in Table 3.2 of GSTR-3B auto-populates from corresponding inter-state supplies declared in GSTR-1, GSTR-1A, and IFF in requisite tables.
2. It is to inform you that from April-2025 tax period, inter-state supplies auto-populated in Table 3.2 of GSTR-3B will be made non-editable. The GSTR-3B shall be filed with the auto-populated values as generated by the system only.
3. Therefore, in case any modification/amendment is required in auto-populated values of Table 3.2 of GSTR-3B, same can be done only by amending the corresponding values in respective tables of GSTR-1A or through Form GSTR-1/IFF filed for subsequent tax periods.
4. To ensure that GSTR-3B is filed accurately with the correct values of inter-state supplies, it is advised to report the correct values in GSTR-1, GSTR-1A, or IFF. This will ensure the auto-populated values in Table 3.2 of GSTR-3B are accurate and compliant with GST regulations.
FAQ’s
1. What are the changes related to reporting supplies in Table 3.2?
Starting from the April 2025 tax period, the auto-populated values in Table 3.2 of GSTR-3B for inter-state supplies made to unregistered persons, composition taxpayers, and UIN holders will be non-editable, and taxpayers will need to file GSTR-3B with the auto-populated values generated by the system only.
2. How can I rectify values in Table 3.2 of GSTR-3B if incorrect values have been auto-populated after April 2025 period onwards due to incorrect reporting of the same through GSTR-1?
If incorrect values are auto-populated in Table 3.2 after April 2025, taxpayers need to correct the values by making amendments through Form GSTR-1A or through Form GSTR-1/IFF filed for subsequent tax periods.
3. What should I do to ensure accurate reporting in Table 3.2 of GSTR-3B?
Taxpayers should ensure that the inter-state supplies are reported correctly in their GSTR-1, GSTR-1A, or IFF. This will ensure that the accurate values are auto-populated in Table 3.2 of GSTR-3B.
4. Till what time/date I can amend values furnished in GSTR-1 through Form GSTR-1A?
As there is no cut-off date for filing Form GSTR-1A before GSTR-3B which means Form GSTR-1A can be filed after filing Form GSTR-1and till the time of filing Form GSTR-3B. Hence, any amendment required in auto-populated values of table 3.2, same can be carried out through Form GSTR-1A till the moment of filing GSTR-3B.
Thanking You,
Team GSTN
good elaboration