Important Advisory on Table 3.2 Reporting in GSTR-3B.

The Goods and Services Tax Network (GSTN) has released an important clarification for taxpayers regarding the editability of Table 3.2 in Form GSTR-3B for the April 2025 tax period onward.

Background

As per the earlier GSTN advisory dated 11th April 2025, it was communicated that the auto-populated values in Table 3.2 of Form GSTR-3B (which relates to outward taxable supplies made to unregistered persons, composition taxpayers, and UIN holders) would become non-editable starting from the return period of April 2025 (i.e., return to be filed in May 2025).

Taxpayer Concerns Noted

Following this advisory, GSTN received numerous representations and grievances from taxpayers and stakeholders expressing concerns over the implementation and potential issues it could create in return filing.

These concerns are under active examination, and GSTN has assured that they will be addressed appropriately and promptly.

Current Status – Table 3.2 to Remain Editable

To ease the compliance burden and facilitate smooth return filing, GSTN has decided that Table 3.2 will continue to remain editable for the time being.

Taxpayer Advisory:

Taxpayers may review, amend, or confirm the auto-populated values in Table 3.2 before submitting their GSTR-3B return. Ensuring the accuracy and completeness of reported data remains the taxpayer’s responsibility.

Future Communication

GSTN has clarified that a separate official communication will be issued before implementing the proposed change making Table 3.2 non-editable. Until then, the field will remain fully editable.

Conclusion

This move provides much-needed relief to taxpayers preparing for GSTR-3B compliance for April 2025. Preface Venture recommends that businesses double-check the auto-populated values and maintain proper records to avoid mismatches and compliance issues during scrutiny or assessments.

 Notification Reference: GSTN
 16/05/2025