GSTN Issues FAQs For Reporting Values in Table 3.2 of GSTR-3B

The Goods and Services Tax Network (GSTN) had earlier announced that the auto-populated liability in GSTR-3B would become non-editable. However, after GSTN received several complaints from the taxpayers regarding the difficulty in filing GSTR-3B, the functionality remained editable to help taxpayers file returns easily.

If there is an error in the auto-populated values in Table 3.2 of GSTR-3B, you can correct it by amending values in GSTR-1A or through Form GSTR-1 or IFF in the current or subsequent tax periods. Taxpayers should make sure that the values reported in GSTR-1, GSTR-1A, or IFF are correct to ensure that there are no errors in GSTR-3B filing.

The GSTN has released 4 FAQs regarding the reporting of values in Table 3.2 of GSTR-3B, for better clarity.

Q1. What are the changes about reporting supplies in Table 3.2?

Ans: The auto-populated values in Table 3.2 of GSTR-B cannot be edited from July 2025. GSTR-3B need to be filed with auto-populated values generated by the system.

Q2. How to correct values in Table 3.2 of GSTR-3B if incorrect values have been auto-populated after the April 2025 period due to incorrect reporting through GSTR-1?

Ans: To make such corrections, taxpayers need to rectify the values by making amendments using Form GSTR-1/1A of IFF.

Q3. How to ensure the reporting in Table 3.2 of GSTR-3B?

Ans: Make sure that the inter-state supplies are furnished correctly in GSTR-1, GSTR-1A, or IFF so that the values auto-populated in Table 3.2 of GSTR-3B are accurate.

Q4. What is the due date to update values submitted in GSTR-1 through Form GSTR-1A?

Ans: GSTR-1A can be filed after filing Form GSTR-1 and till the time of filing Form GSTR-3B.