New Amendments Added by GSTN for Table 3.2 of GSTR-3B and GSTR-1, GSTR-1A from April 2025 Tax Period

On April 11, 2025, the Goods and Services Tax Network (GSTN) issued a new advisory to GST-registered taxpayers about two major amendments implemented at the beginning of the tax period in April 2025. GSTR-1 is a form that sellers use to report all their sales (also called outward supplies) under GST. GSTR-3B is another form that businesses use to give a summary of their total GST for a specific period and to pay the tax they owe.

Changes in GSTR-3B and GSTR-1 are important for sellers and buyers. If companies do not follow the rules of GST correctly, their returns will be rejected.

GSTR-1 is specifically important as the buyer’s GSTR-2B, which assists the buyer in claiming input tax credit, relies on the seller’s GSTR-1 information. Thus, every error committed while submitting a GSTR-1 can create issues for the seller as well as the buyer, potentially affecting business authorities.

Hence, it is important to be up to date with the latest notifications and ensure the proper filing of GSTR-3B and GSTR-1 as per GST rules.

What did GSTN say about the changes done in GSTR-3B?

As per the official advisory issued on April 11, 2025, by GSTN, below are listed all essential details:

• Table 3.2 in GSTR-3B shows interstate sales made to unregistered buyers, composition taxpayers, and UIN holders. These details come from the sales already reported in GSTR-1, GSTR-1A, or IFF.
• From the April 2025 tax period, the system will auto-populate the values reflected in Table 3.2 of GSTR-3B and cannot be modified.
• Therefore, if you have to revise any of these figures, you will have to do so by revising the information in GSTR-1, GSTR-1A, or IFF for current or future months.
• To ensure GSTR-3B is filed accurately, always fill the right interstate sales in GSTR-1, GSTR-1A, or IFF. This will prevent errors and remain in compliance with GST regulations.