GST Advisory: Auto-Population of Table 3.2 in GSTR-3B Becomes Non-Editable from April 2025

Date: April 11, 2025

The Goods and Services Tax Network (GSTN) has issued a new advisory concerning the filing of Table 3.2 of Form GSTR-3B, which captures inter-state supplies made to unregistered persons, composition taxpayers, and UIN holders. These figures are derived from the data reported in Table 3.1 and 3.1.1 of GSTR-3B, and the inter-state supply information declared in GSTR-1, GSTR-1A, and IFF (Invoice Furnishing Facility).

Key Updates:

1. Auto-Population and Locking of Table 3.2
   From the April 2025 tax period onwards, the values in Table 3.2 of GSTR-3B will be auto-populated and locked. Taxpayers will no longer be able to manually edit these values. The system-generated data will be final for filing purposes.

2. Amendments to be Made Through GSTR-1/IFF or GSTR-1A
   If any errors are identified in the auto-populated data, corrections must be made through amendments in GSTR-1 or IFF for subsequent tax periods, or by filing GSTR-1A before the GSTR-3B submission.

3. Importance of Accurate Upstream Reporting
   Since GSTR-3B now relies entirely on upstream forms for auto-population, taxpayers are strongly advised to report inter-state supplies accurately in GSTR-1, GSTR-1A, or IFF to ensure error-free GSTR-3B filing.

Frequently Asked Questions (FAQs)

1. What is the major change in Table 3.2 of GSTR-3B from April 2025?
Starting April 2025, values in Table 3.2 will be auto-populated and non-editable. These values will be pulled from inter-state supply data in GSTR-1, GSTR-1A, or IFF.

2. How can I correct errors in Table 3.2 after April 2025?
To rectify any discrepancies, taxpayers must amend the data in GSTR-1 or IFF for later tax periods or file GSTR-1A (if within the allowed time before filing GSTR-3B).

3. How can I ensure accuracy in Table 3.2 of GSTR-3B?
To avoid discrepancies, carefully report inter-state supplies in GSTR-1, GSTR-1A, or IFF. Accurate upstream reporting ensures correct auto-population.

4. Until when can I file GSTR-1A to amend values?
There is no cut-off date before GSTR-3B for filing GSTR-1A. Amendments via GSTR-1A can be made anytime before the actual filing of GSTR-3B for the respective tax period.

Conclusion
This change emphasizes the increasing automation and standardization of GST compliance. Businesses should review their data processes and ensure precise reporting in GSTR-1 and related returns to avoid complications during GSTR-3B filing.

For any clarifications, taxpayers are encouraged to consult the GST portal or contact tax professionals.