Table 3.2 of GSTR-3B will become non-editable from April-2025.
GST Advisory on Table 3.2 of GSTR-3B will become non-editable from April-2025 has been issued on 11-04-2025. This Advisory is mainly concerned with Table 3.2 of GSTR-3B.
What is Table 3.2 of GSTR-3B ?
Table 3.2 is Interstate Outward supplies made to Unregistered Person, Composition Taxpayer & UIN Holders.
- These values are auto populated from the details reported in GSTR-1, GSTR-1A , IFF.
- From April-2025, Taxpayer will not modify the values in 3.2 of GSTR-3B Mannually. GSTR-3B must be filed as is basis with auto populated data in case of Table 3.2 of GSTR-3B.
How Taxpayer can fix the mistakes if any incorrect data appears in the Table 3.2 of GSTR-3B ?
The Taxpayer can file GSTR-1A for amendment in Table 3.2 of GSTR-3B .Remember the error can not directly corrected in GSTR-3B. It will only be corrected with GSTR-1A .
Few FAQs:
1. What are the changes related to reporting supplies in Table 3.2?
Starting from the April 2025 tax period, the auto-populated values in Table 3.2 of GSTR-3B for interstate supplies made to unregistered persons, composition taxpayers, and UIN holders will be non-editable, and taxpayers will need to file GSTR-3B with the auto-populated values generated by the system only.
2. How can I rectify values in Table 3.2 of GSTR-3B if incorrect values have been auto-populated after April 2025 period onwards due to incorrect reporting of the same through GSTR-1?
If incorrect values are auto-populated in Table 3.2 after April 2025, taxpayers need to correct the values by making amendments through Form GSTR-1A or through Form GSTR-1/IFF filed for subsequent tax periods.
3. What should I do to ensure accurate reporting in Table 3.2 of GSTR-3B?
Taxpayers should ensure that the inter-state supplies are reported correctly in their GSTR-1, GSTR-1A, or IFF. This will ensure that the accurate values are auto-populated in Table 3.2 of GSTR-3B.
4. Till what time/date I can amend values furnished in GSTR-1 through Form GSTR-1A?
As there is no cut-off date for filing Form GSTR-1A before GSTR-3B which means Form GSTR-1A can be filed after filing Form GSTR-1and till the time of filing Form GSTR-3B. Hence, any amendment required in auto-populated values of table 3.2, same can be carried out through Form GSTR-1A till the moment of filing GSTR-3B.
