MM TAX CLUB

From the April 2025 tax period, a key update is coming your way in GSTR-3B filing—and it's important to get this right to avoid future mismatches and compliance issues.

What’s Changing?

Table 3.2 of Form GSTR-3B deals with inter-state supplies made to:

• Unregistered persons

• Composition taxpayers

• UIN holders

Till now, you had the option to manually enter or modify values here. But starting April 2025, the auto-populated values in Table 3.2 will become non-editable. These values will be picked directly from what you’ve declared in:

• GSTR-1

• GSTR-1A

• IFF (Invoice Furnishing Facility)

So, whatever values you file in GSTR-1/IFF will be locked in and reflected as-is in your GSTR-3B.

✅ What You Should Do

Accuracy in GSTR-1 = Accuracy in GSTR-3B

Here’s how you can stay ahead:

1. Double-check inter-state supplies before filing GSTR-1/IFF.

2. If you make a mistake, amend it in GSTR-1A or through a subsequent period’s GSTR-1/IFF.

3. Ensure all reporting in GSTR-1, GSTR-1A, and IFF is complete and correct before filing GSTR-3B.

???? FAQs You Should Know

Q1: What’s new in Table 3.2 reporting?
From April 2025 onwards, Table 3.2 of GSTR-3B becomes non-editable. You must file it as-is based on system auto-populated data from your GSTR-1/IFF.

Q2: Made a mistake in GSTR-1? How do I fix Table 3.2 in GSTR-3B?
Use Form GSTR-1A to amend before GSTR-3B filing. If you miss that, correct it in next month’s GSTR-1/IFF.

Q3: How to avoid errors in Table 3.2?
Simple—ensure accurate and timely entries in GSTR-1 and IFF. That’s where the system picks the numbers from.

Q4: Until when can I use GSTR-1A to correct values?
You can file GSTR-1A anytime after GSTR-1 but before filing GSTR-3B for that tax period.

???? Pro Tip:
Keep your GSTR-1 and GSTR-1A accurate and consistent each month. With these new changes, they directly affect what goes into your GSTR-3B. A little extra care while filing now can save a lot of hassle later.

Need help with your return filing or GST compliance? MM Tax Club is here to help.