The Goods and Services Tax Network ( GSTN ) has issued an important advisory for taxpayers regarding the editability of Table 3.2 in Form GSTR-3B.
As per the earlier advisory dated April 11, 2025, it was announced that the auto-populated values in Table 3.2 would be made non-editable starting from the April 2025 tax period, i.e., for the return to be filed in May 2025.
But at the urging of many representations and complaints filed by taxpayers on the issue of the non-editable format, which have raised concerns, GSTN has shelved the proposed restriction. The concerns are being considered now, and GSTN has promised that they will be suitably addressed in the course of time.
Analyzing the Law Behind the Tax – Click Here
Meanwhile, and in a bid to promote convenience and ease of compliance for taxpayers, it has also been resolved that Table 3.2 will remain editable. Taxpayers are invited to scrutinize the auto-populated entries diligently and make adjustments as may be necessary, if any, to make sure the information provided in their returns is accurate.
GSTN has further clarified that a separate communication will be issued to inform taxpayers once the proposed changes are finalized and implemented on the GST Portal. Until then, taxpayers may continue to furnish their returns using the existing editable format of Table 3.2.
The advisory reads as follows:
“This is to inform taxpayers of the following developments concerning Table 3.2 of Form GSTR-3B:
1.As per the earlier advisory dated April 11, 2025, it was communicated that the auto-populated values in Table 3.2 of Form GSTR-3Bwould be made non-editable starting from the April 2025 tax period (i.e., for the return to be filed in May 2025).
Analyzing the Law Behind the Tax – Click Here
2.However, GSTN has received several representations and grievances from taxpayers regarding this change. These concerns are currently being examined and will be suitably addressed in due course.
3.In the interest of taxpayer convenience and to facilitate smooth filing, it has been decided that Table 3.2 shall remain editable for the time being. Taxpayers are advised to report or amend the auto populated entries, if required and furnish their returns accurately, ensuring the correctness of the disclosed information.
4.Taxpayers will be duly informed through a separate communication once the proposed changes are implemented on the GST Portal.”
April 11, 2025 GST Advisory reads as follows:
“1. Table 3.2 of Form GSTR-3B captures the inter-state supplies made to unregistered persons, composition taxpayers, and UIN holders out of the supplies declared in Table 3.1 & 3.1.1 of GSTR-3B. The values in Table 3.2 of GSTR-3B auto-populates from corresponding inter-state supplies declared in GSTR-1, GSTR-1A, and IFF in requisite tables.
Analyzing the Law Behind the Tax – Click Here
2. It is to inform you that from April-2025 tax period, inter-state supplies auto-populated in Table 3.2 of GSTR-3B will be made non-editable. The GSTR-3B shall be filed with the auto-populated values as generated by the system only.
3. Therefore, in case any modification/amendment is required in auto-populated values of Table 3.2 of GSTR-3B, same can be done only by amending the corresponding values in respective tables of GSTR-1A or through Form GSTR-1/IFF filed for subsequent tax periods.
4. To ensure that GSTR-3B is filed accurately with the correct values of inter-state supplies, it is advised to report the correct values in GSTR-1, GSTR-1A, or IFF. This will ensure the auto-populated values in Table 3.2 of GSTR-3B are accurate and compliant with GST regulations.
FAQ’s
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 inter-state 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 the 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.
Analyzing the Law Behind the Tax – Click Here
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-1 and 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.”
Support our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
