Breaking! Locking of GSTR-3B starts: GSTN Issues a New Advisory About Values in Table 3.2 of GSTR-3B

The Goods and Services Tax Network (GSTN) has issued a new advisory relating to how to report values in Table 3.2 of GSTR-3B, starting from the tax period of April 2025. Table 3.2 is used to show interstate supplies made to unregistered persons, composition taxpayers, and UIN holders. The values in this table are automatically filled in by the system based on the data reported in GSTR-1, GSTR-1A, or the Invoice Furnishing Facility (IFF).

These auto-filled values in Table 3.2 of GSTR-3B will become non-editable after April 2025. This means taxpayers won’t be able to change or adjust these values manually. GSTR-3B will have to be filed with the values as they appear automatically from the system.

If any rectification or update is required in the mentioned values, taxpayers will have to do so by amending the original organisations in GSTR-1, GSTR-1A, or IFF in the current or future tax periods. Changes cannot be made directly in GSTR-3B.

To make sure everything is accurate, taxpayers are strongly advised to enter correct data in GSTR-1, GSTR-1A, or IFF from the beginning. This will ensure that the auto-filled data in GSTR-3B is correct and in line with GST rules.

Here are some frequently asked questions (FAQs):

Q.1. What are the amendments about reporting supplies in Table 3.2?

• Ans: Beginning from the April 2025 tax period, the auto-populated values stated in Table 3.2 of GSTR-3B for interstate supplies made to unregistered persons, composition taxpayers, and UIN holders will not be allowed to be edited. The taxpayers will be required to submit GSTR-3B with the auto-populated values generated by the system only.

Q.2: How to correct values in Table 3.2 of GSTR-3B if incorrect values have been auto-filled after the April 2025 period onwards because of wrong reporting of the same through GSTR-1?

• Ans: If, after April 2025, wrong values are auto-filled in Table 3.2, taxpayers will need to rectify the values by doing amendments with the help of Form GSTR-1A or Form GSTR-1/IFF filed for subsequent tax periods.

Refer to the official notification for more related information.