Advisory on Non-Editable Table 3.2 in GSTR-3B from July 2025: Key Changes and Filing Guidelines

The Goods and Services Tax Network (GSTN) has issued an advisory effective from the July 2025 tax period, mandating that values in Table 3.2 of GSTR-3B—relating to inter-State supplies to unregistered persons, composition taxpayers, and UIN holders—will now be auto-populated and non-editable.

This change, initially planned for April 2025 but deferred due to taxpayer concerns, aims to improve data accuracy and compliance. Taxpayers must ensure accurate reporting in source returns (GSTR-1, GSTR-1A, or IFF), as corrections to Table 3.2 can only be made through these forms for subsequent periods.

The advisory also provides a rectification mechanism via GSTR-1A or GSTR-1/IFF and underscores the importance of accurate initial data entry to avoid discrepancies.

Advisory on Reporting Values in Table 3.2 of GSTR-3B

The Goods and Services Tax Network (GSTN) has issued an important advisory concerning the reporting of values in Table 3.2 of the GSTR-3B return, effective from the tax period of July 2025. This advisory marks a significant change in the GSTR-3B filing process, aimed at enhancing data accuracy and compliance.

Background and Deferment of Implementation

Earlier, an advisory dated April 11, 2025, informed taxpayers that from the April 2025 tax period, the inter-State supplies auto-populated in Table 3.2 of GSTR-3B would become non-editable. Taxpayers would be required to file their GSTR-3B with these system-generated values only.

However, due to numerous representations from taxpayers who cited difficulties, the implementation of this functionality was deferred. In the interest of convenience and to ensure a smooth filing process, Table 3.2 was temporarily made editable.

Re-introduction of Non-Editable Table 3.2

The advisory dated July 19, 2025, announces the re-introduction of the previously deferred functionality. Starting from the July 2025 tax period, the following changes will be implemented on the GST portal:

• Non-Editable Values: The values auto-populated in Table 3.2 of GSTR-3B for inter-State supplies made to unregistered persons, composition taxpayers, and UIN holders will be non-editable.
• System-Generated Data: Taxpayers must file their GSTR-3B using these auto-populated, system-generated values.

Procedure for Rectifying Incorrect Values

The GSTN has provided a clear mechanism for taxpayers to rectify any incorrect values that may be auto-populated in Table 3.2. Since the values will be non-editable in GSTR-3B, any necessary modifications or amendments must be carried out in the corresponding source returns.

• Amendment through GSTR-1A: Taxpayers can amend the auto-populated values by making corrections through Form GSTR-1A.
• Amendment through GSTR-1/IFF: Alternatively, amendments can be made through Form GSTR-1 or the Invoice Furnishing Facility (IFF) filed for subsequent tax periods.

The advisory emphasizes the importance of accurate reporting in source documents. To ensure that the auto-populated values in GSTR-3B are correct, taxpayers must ensure that they report the correct values for their inter-State supplies in their GSTR-1, GSTR-1A, or IFF.

Frequently Asked Questions (FAQs)

1. What are the key changes related to reporting supplies in Table 3.2? From the July 2025 tax period, the auto-populated values in Table 3.2 of GSTR-3B, which relate to inter-State supplies to unregistered persons, composition taxpayers, and UIN holders, will become non-editable. Taxpayers will have to file GSTR-3B with these system-generated values.

2. How can I rectify incorrect values in Table 3.2 of GSTR-3B after July 2025? If incorrect values are auto-populated due to incorrect reporting in GSTR-1, taxpayers must correct these values by making amendments through Form GSTR-1A or through Form GSTR-1/IFF filed in a later tax period.

3. What is the best way to ensure accurate reporting in Table 3.2 of GSTR-3B? The best way to ensure accuracy is to correctly report all inter-State supplies in GSTR-1, GSTR-1A, or IFF. This proactive approach will ensure that the values auto-populated in Table 3.2 of GSTR-3B are accurate and compliant.

4. What is the deadline to amend values through Form GSTR-1A? There is no specific cut-off date for filing Form GSTR-1A before GSTR-3B. Form GSTR-1A can be filed after GSTR-1 and up until the time of filing GSTR-3B. This means that any necessary amendments to the auto-populated values in Table 3.2 can be made via Form GSTR-1A right up to the moment of filing GSTR-3B.