Advisory on reporting values in Table 3.2 of GSTR-3B
In line with the advisory issued on 11th April 2025 regarding Table 3.2 of GSTR-3B, taxpayers are reminded of key updates to the filing process for the upcoming tax periods. The major change involves the auto-populated values for inter-State supplies, which will be made non-editable starting from the July 2025 tax period.
Key Updates:
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Non-Editable Auto-Populated Values:
From the July 2025 tax period, inter-State supplies auto-populated in Table 3.2 of GSTR-3B will become non-editable. Taxpayers will be required to file GSTR-3B using the system-generated values only.
Deferral of the Functionality:
Initially, the implementation of this functionality was deferred after receiving multiple representations from taxpayers. As a result, Table 3.2 remained editable for convenience and smooth filing. However, this change will be re-introduced in July 2025.
Amendments to Auto-Populated Values:
If any amendments are required in the auto-populated values of Table 3.2 of GSTR-3B, these can be made through GSTR-1A or by filing GSTR-1/IFF for subsequent periods.
Advisory on Correct Reporting:
To ensure that the values in GSTR-3B are accurate, taxpayers are advised to report the correct figures in GSTR-1, GSTR-1A, or IFF. This ensures that the system-generated values in Table 3.2 of GSTR-3B are compliant with GST regulations.
Frequently Asked Questions (FAQs):
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What are the changes related to reporting supplies in Table 3.2?
From the July 2025 tax period, the auto-populated values in Table 3.2 for inter-State supplies to unregistered persons, composition taxpayers, and UIN holders will be non-editable. Taxpayers will need to file GSTR-3B using these system-generated values only.
How can I rectify incorrect values auto-populated in Table 3.2 of GSTR-3B after July 2025?
In case incorrect values are auto-populated, taxpayers must amend the values through Form GSTR-1A or file corrections via GSTR-1/IFF for subsequent tax periods.
How can I ensure accurate reporting in Table 3.2 of GSTR-3B?
Taxpayers should ensure that inter-state supplies are reported accurately in GSTR-1, GSTR-1A, or IFF to ensure accurate auto-population of values in Table 3.2 of GSTR-3B.
Is there a deadline for amending values in GSTR-1 through Form GSTR-1A?
There is no cut-off date for filing Form GSTR-1A before filing GSTR-3B. This means that Form GSTR-1A can be filed after submitting Form GSTR-1, up until the moment of filing GSTR-3B.