GSTR-3B Table 3.2 Update: Auto-Population Remains Editable for April 2025

The Goods and Services Tax Network (GSTN) has postponed the implementation of the non-editable auto-population feature for Table 3.2 in Form GSTR-3B, originally scheduled to take effect from the April 2025 tax period. This decision comes in response to numerous taxpayer representations highlighting practical challenges. As a result, Table 3.2 will remain editable until further notice, allowing taxpayers to amend or correct auto-populated data.

AUBSP advises all taxpayers to carefully review their entries, ensure accuracy, and stay updated with future GSTN advisories for seamless compliance.

Important Update: Auto-Population and Editability of Table 3.2 in Form GSTR-3B

AUBSP – Trusted GST and Compliance Advisor

Dear Taxpayer,

We at AUBSP wish to bring to your attention a crucial development concerning the reporting mechanism in Table 3.2 of Form GSTR-3B. This is a follow-up to the earlier advisory issued on April 11, 2025, and addresses recent updates that directly impact your filing process for the upcoming tax periods.

Context and Background: The April 2025 Advisory

As per the earlier advisory dated April 11, 2025, the Goods and Services Tax Network (GSTN) had proposed a significant change in how data would be handled in Table 3.2 of Form GSTR-3B. The proposed system aimed to auto-populate values in Table 3.2—pertaining to inter-state supplies made to unregistered persons, composition taxpayers, and UIN holders—and subsequently make those fields non-editable. The intention was to enhance data accuracy, streamline reconciliation, and reduce manual errors.

This change was scheduled to come into effect from the April 2025 tax period, i.e., for returns due in May 2025. The move was aligned with the broader objective of improving the reliability of self-declared tax information on the GST Portal.

Taxpayer Representations and Status of Implementation

After the advisory was released, GSTN received a considerable number of representations and grievances from taxpayers across various sectors. These submissions raised legitimate concerns about the practical difficulties that would arise due to the non-editable nature of the proposed Table 3.2.

The concerns ranged from discrepancies in auto-populated values to complications in reconciliation with the taxpayer’s internal records. Acknowledging these genuine hardships, GSTN is actively examining the feedback and intends to ensure that any major change does not adversely impact compliance or filing efficiency.

Interim Relief: Table 3.2 Will Remain Editable

After due consideration of the concerns raised by the taxpayer community, GSTN has decided to defer the implementation of the non-editable feature for Table 3.2. As a result:

✅ Table 3.2 will remain editable for the April 2025 tax period and until further notice.
This decision serves as a temporary relief and is intended to facilitate a smoother compliance experience for all registered taxpayers.

Important Filing Dates

What You Should Do Now – AUBSP’s Guidance for Taxpayers

As your trusted compliance partner, AUBSP strongly advises the following steps to ensure accurate and compliant GSTR-3B filings:

1. Review Auto-Populated Values Thoroughly: Even though values in Table 3.2 may be auto-populated from your other returns or statements, do not assume accuracy. Cross-check the data with your own transaction records.
2. Make Corrections as Needed: Since the table remains editable, you have the flexibility to amend incorrect entries. Ensure that the final submitted figures reflect your actual outward supplies accurately.
3. Maintain Documentation: Any changes made to the auto-populated values should be supported by documentary evidence. This will help in case of any post-filing scrutiny or audit.
4. Monitor Official Communications: Stay alert to further advisories from GSTN. Any final implementation of the non-editable format will be communicated with sufficient notice, giving you time to prepare. AUBSP.com will continue to keep you updated on any developments.

Conclusion: Temporary Relief, Long-Term Readiness

This deferment by GSTN is a welcome move that reflects the government’s willingness to listen to taxpayers and make compliance as smooth and flexible as possible. However, the long-term goal of data standardization and automated compliance remains firmly in place.

At AUBSP, we encourage you to use this opportunity to adapt your systems, reconcile your data proactively, and prepare for the eventual rollout of stricter data control mechanisms in GST returns. For further clarifications and updates, always rely on official portals and trusted sources like AUBSP.

Stay informed. Stay compliant.

If you need personalized guidance or help with GSTR-3B preparation, feel free to reach out to the AUBSP team or consult with a GST practitioner at your earliest convenience.