Auto-population in Table 3.2 of GSTR-3B Made Non-editable from April 2025.

In a move aimed at improving the accuracy and consistency in GST return filings, the Goods and Services Tax Network (GSTN) has announced that from the April 2025 tax period, Table 3.2 of GSTR-3B will be non-editable. This table captures inter-state supplies to specific categories of recipients, and the values will now be auto-populated only from GSTR-1, GSTR-1A, and IFF.

📌 What is Table 3.2 of GSTR-3B?

Table 3.2 records:

• Inter-State supplies made to:
  • Unregistered persons
  • Composition taxpayers
  • UIN holders

These values are extracted from the returns furnished in GSTR-1, GSTR-1A, and IFF, specifically from:

• Table 4 of GSTR-1
• Table 4 of GSTR-1A (if corrections are made)
• Respective sections in the IFF for quarterly filers

Key Update Effective April 2025

From April 2025 onwards:

• Table 3.2 in GSTR-3B will be auto-populated and locked.
• Manual edits will no longer be allowed in this table.
• If there’s an error in the auto-populated values, it must be corrected in GSTR-1A or GSTR-1/IFF in the following tax periods.

How to Ensure Accuracy in Reporting

To avoid discrepancies in GSTR-3B, taxpayers should:

1. Accurately report all inter-state outward supplies to unregistered persons, composition taxpayers, and UIN holders in GSTR-1 or IFF.
2. If a mistake is noticed after filing GSTR-1, use Form GSTR-1A to correct values before filing GSTR-3B.
3. Remember, Form GSTR-1A can be submitted anytime before GSTR-3B is filed.

 FAQs

4. What exactly is changing in Table 3.2 of GSTR-3B?
   From April 2025, the values in Table 3.2 will be system-generated and non-editable. They’ll be based solely on data reported in GSTR-1, GSTR-1A, and IFF.
5. What if incorrect values are auto-populated in Table 3.2?
   Amend the original entries in GSTR-1A or in GSTR-1/IFF of subsequent tax periods to correct the data.
6. How to ensure Table 3.2 is accurate in GSTR-3B?
   Carefully verify the inter-state supply details while filing GSTR-1 and amend via GSTR-1A if needed before filing GSTR-3B.
7. Till when can I amend values in GSTR-1 using GSTR-1A?
   GSTR-1A can be filed any time after GSTR-1 and before filing GSTR-3B, allowing timely corrections.

Conclusion

The non-editable nature of Table 3.2 from April 2025 is a big step towards eliminating reporting errors. Taxpayers are encouraged to exercise greater diligence while filing GSTR-1 and IFF to ensure seamless and compliant reporting in GSTR-3B.

 Notification Reference: GSTN
 11/04/2025