GST Breaking: GSTR-3B to become Non-Editable from November 2025

Auto-Populated Values in Table 3.2 of GSTR-3B Becomes Non-Editable from November 2025

The value of supplies that are auto-filled in Table 3.2 of GSTR-3B from the GST return can no longer be edited. The Goods and Services Tax Network (GSTN) has released an important advisory, informing that the values of supplies auto-populated in Table 3.2 of the GSTR-3B from the returns will become non-editable from the November 2025 tax period onwards.

Table 3.2 in GSTR-3B Form captures the details regarding the inter-state supplies made to unregistered persons, composition taxpayers, and the Unique Identification Number (UIN) holders, out of the total supplies reported in Table 3.1 and 3.1.1 of GSTR-3B. The values in Table 3.2 are auto-populated from the supplies reported in GSTR-1, GSTR-1A and IFF.

To make corrections or modifications in the auto-populated values in Table 3.2, taxpayers must correct the values via GSTR-1A for the same period. The values filed in GSTR-1A will change the auto-populated values if table 3.2 in GSTR-3B is instantly and GSTR-3B can be filed with the correct revised values. Additionally, the changes of such supplies can always be reported in Form GSTR-1/IFF for the subsequent years.

To avoid any errors or mistakes, make sure to submit the correct information in your GSTR-1, GSTR-1A, or IFF forms. Check these values carefully in the Draft GSTR-1 or GSTR-1A before filing because. This will ensure that the auto-populated values in Table 3.2 of GSTR-3B are correct and in compliance with the GST law.

Taxpayers must note that the required amendment in auto-populated values of table 3.2 can be made via Form GSTR-1A, till the filing of GSTR-3B return for that same period.