GSTR 3B Updates: 5 Powerful Insights to Table 3.2 Compliance from July 2025
GST Advisory has been issued for GSTR 3B Updates: 5 Powerful Insights to Table 3.2 Compliance from July 20255 on 20-07-2025. Table 3.2 of GSTR-3B is used to report inter-state supplies made to unregistered persons, Composition taxpayers and UIN Holders. The changes is for auto population and non editable Table 3.2 of GSTR-3B. From July 2025 return onwards, the GST portal will auto fill Table 3.2 in GSTR-3B based on the GSTR-1 data. This will not editable manually in GSTR-3B.
What if the auto filled value are wrong?
if auto filled value is wrong then you need to correct in GSTR-1/IFF ( by amend the original value in GSTR-1/IFFin next month) or GSTR-1A (use GSTR-1A (before filling GSTR-3B) to correct the data.
What is GSTR-1A ?
GSTR-1A lets you make the changes to GSTR-1 after filling but before filing GSTR-3B. You can correct erors in reporting interstate supplies and the updated values will reflect Table 3.2 of GSTR-3B.
To avoid such issues, taxpayer need to :
- Report interstate supplies correctly in GSTR-1/IFF or GSTR-1A.
- Review GSTR-1data carefully before filing.
- Use GSTR-1A to make corrections before filing GSTR-3B, if needed.
There is no deadline to file GSTR-1A but you required to file it before filing GSTR-3B for that month.
https://www.gst.gov.in/newsandupdates/read/617
GST Advisory on Table 3.2 of GSTR-3B
