Advisory for Accurate Table 3.2 GSTR-3B Filing

The Goods and Services Tax (GST) portal is set to implement a significant update concerning the filing of GSTR-3B returns. As per the advisory issued on 11th April 2025, the GST system will reintroduce the non-editable auto-population of Table 3.2 starting from the July 2025 tax period. Here’s what you need to know:

Background

In April 2025, the GST Network announced that inter-State supplies declared in Table 3.2 of GSTR-3B would be auto-populated from GSTR-1 and made non-editable, to promote accuracy and consistency.

However, due to concerns raised by taxpayers about practical filing challenges, the government had deferred the implementation temporarily, allowing Table 3.2 to remain editable.

Now, this original functionality will be reintroduced starting July 2025.

What’s Changing from July 2025?

From the July 2025 return period onward:

• Table 3.2 of GSTR-3B will be non-editable.
• The values in this table for inter-State supplies made to:
  • Unregistered persons,
  • Composition taxpayers,
  • UIN holders,
    will be auto-populated based on GSTR-1/IFF filings.

Filing of GSTR-3B must be done using these system-generated values only.

How to Make Corrections If Needed?

If there are any discrepancies in the auto-populated values in Table 3.2 after July 2025, you can amend them by:

• Filing Form GSTR-1A, or
• Correcting the values through GSTR-1 or IFF in subsequent tax periods.

There is no cut-off time for filing GSTR-1A until GSTR-3B is filed, so any amendments can be made in real-time before filing the monthly GSTR-3B.

Key Advisory for Accurate Filing

To avoid issues with auto-populated values:

• Ensure correct and consistent reporting of inter-State outward supplies in:
  • GSTR-1
  • Form GSTR-1A
  • Invoice Furnishing Facility (IFF)

This ensures the system-generated values in GSTR-3B are accurate and complaint-ready.

Frequently Asked Questions (FAQs)

1. What are the changes related to Table 3.2?
   Auto-populated values in Table 3.2 for inter-State supplies will be non-editable starting from July 2025.
2. How can I rectify incorrect values in Table 3.2?
   Use Form GSTR-1A or file correct values in GSTR-1/IFF in subsequent tax periods.
3. How to ensure accurate values are reported in Table 3.2?
   Double-check reporting in GSTR-1, GSTR-1A, or IFF before GSTR-3B filing.
4. Is there a time limit for filing GSTR-1A for amendments?
   No. GSTR-1A can be filed anytime before submitting GSTR-3B for the same period.

Final Note

This change emphasizes the need for careful data reporting in GSTR-1/IFF, as GSTR-3B will now depend on system-populated values with limited flexibility for corrections. Stay updated and ensure internal reconciliation of inter-State sales is accurate each month.

Notification Reference: GSTN
19 /07/2025