Important Advisory: Updates to Reporting in GSTR-3B Table 3.2

This advisory provides important information regarding the reporting of values in Table 3.2 of Form GSTR-3B.

Understanding Table 3.2 of GSTR-3B

Table 3.2 of Form GSTR-3B is designed to capture inter-state supplies made to unregistered persons, taxpayers under the composition scheme, and UIN (Unique Identification Number) holders. These values are automatically populated from the corresponding details declared in GSTR-1, GSTR-1A, and the Invoice Furnishing Facility (IFF).

Upcoming Change: Non-Editable Values from November 2025

Effective from the November 2025 tax period onwards, the values that are auto-populated in Table 3.2 of GSTR-3B from GSTR-1, GSTR-1A, and IFF will become non-editable. Consequently, taxpayers will be required to file their GSTR-3B using only these system-generated, auto-populated values in Table 3.2.

How to Modify/Amend Auto-Populated Values

Should you need to modify or amend the auto-populated values in Table 3.2 of GSTR-3B, you can do so through Form GSTR-1A for the same tax period. Any changes reported in GSTR-1A will instantly update the auto-populated values in GSTR-3B, allowing taxpayers to file their GSTR-3B with the corrected figures. Furthermore, amendments to such supplies can always be reported in subsequent tax periods through Form GSTR-1 or IFF.

Ensuring Accurate Reporting

To avoid frequent amendments and ensure accurate filing of GSTR-3B, it is highly recommended that taxpayers report precise values in their GSTR-1, GSTR-1A, or IFF. This practice will ensure that the auto-populated values in Table 3.2 of GSTR-3B are correct and compliant with GST regulations.

Frequently Asked Questions (FAQs)

What are the recent changes concerning reporting supplies in Table 3.2?

Starting from the November 2025 tax period, the auto-populated values in Table 3.2 of GSTR-3B (for inter-state supplies to unregistered persons, composition taxpayers, and UIN holders) will become non-editable. Taxpayers must file GSTR-3B using these system-generated values.

How can I correct incorrect auto-populated values in Table 3.2 of GSTR-3B after November 2025, if they resulted from incorrect GSTR-1 reporting?

If incorrect values are auto-populated in Table 3.2 after November 2025, taxpayers must rectify them using Form GSTR-1A for the same tax period. Changes reported in GSTR-1A will instantly update Table 3.2 in GSTR-3B, enabling filing with updated values. Amendments can also be reported in GSTR-1/IFF for subsequent periods.

What should I do to ensure accurate reporting in Table 3.2 of GSTR-3B?

Taxpayers should ensure that their supplies are accurately reported in GSTR-1, GSTR-1A, or IFF. It's advisable to review the draft GSTR-1 or GSTR-1A before filing to correct any mistakes. This ensures accurate auto-population in Table 3.2 of GSTR-3B.

What is the deadline to amend GSTR-1 values through Form GSTR-1A?

There is no specific cut-off date for filing Form GSTR-1A before GSTR-3B. This means GSTR-1A can be filed after GSTR-1 and up until the moment of filing GSTR-3B. Therefore, any required amendment in auto-populated values of Table 3.2 can be made through Form GSTR-1A right up to the point of GSTR-3B filing. For more details on filing GSTR-1A, please refer to this advisory: https://services.gst.gov.in/services/advisoryandreleases/read/506

Thank you, Team GSTN

Original Link: https://services.gst.gov.in/services/advisoryandreleases/read/640