[BREAKING] Table 3.2 in GSTR-3B to be System-Locked Starting April 2025: GSTN Advisory

The Goods and Services Tax Network (GSTN) has issued an advisory regarding Table 3.2 of Form GSTR-3B, notifying that the values auto-populated in this table will become non-editable starting from the April 2025 tax period. This move is to improve accuracy and consistency in GST return filings, especially related to interstate supplies.

Let’s understand what this change means, why it matters, and what businesses need to do to stay compliant.

GST Basics You Can’t Afford to Miss! Get clarity today: Click Here

What is Table 3.2 of GSTR-3B?

Table 3.2 of GSTR-3B is used to report inter-state supplies made to the following categories of recipients:

• Unregistered persons
• Composition taxpayers
• UIN (Unique Identification Number) holders, such as diplomatic missions or embassies

This table reflects details of interstate sales that do not involve a registered business buyer and are not part of the normal business-to-business (B2B) invoices.

Read More: New ITR-B Form: A Comprehensive Guide to Filing Deadlines, Eligibility, and Key Updates

Complete GST Act & Rules with amendments made by financial bill, 2025 Click Here

What’s Changing from April 2025?

Starting from the April 2025 tax period, the GSTN will make Table 3.2 of GSTR-3B system-locked and non-editable. This means:

• The values in Table 3.2 will be auto-filled by the system, based on the inter-state supply details provided in GSTR-1, GSTR-1A, and the Invoice Furnishing Facility (IFF).
• Manual editing of Table 3.2 in GSTR-3B will no longer be allowed.
• Taxpayers will have to file GSTR-3B using these system-generated values only.

The decision aims to:

• Improve data accuracy by ensuring consistency between GSTR-1 (where invoice-level data is submitted) and GSTR-3B (the summary return).
• Prevent discrepancies between returns, which often lead to notices or audit queries.
• Encourage timely and accurate reporting of supplies in the appropriate tables of GSTR-1 or IFF.

Unlock 2025's GST Secrets – Now at 41% Off: Click Here

How Can Taxpayers Make Corrections?

If a taxpayer finds an error in the auto-populated data of Table 3.2, they cannot change it in GSTR-3B directly. Instead, corrections can be made by:

• Amending the original data in Form GSTR-1A (the auto-drafted version of GSTR-1 that allows for updates).
• Reporting corrected values in GSTR-1 or IFF of subsequent tax periods.

This means any correction must happen at the source of data entry (GSTR-1/IFF), not in the final summary return.

Overwhelmed by GST Cases? This digest simplifies it for you: Click Here

How to avoid a mismatch

• Always Double-check interstate supplies reported in GSTR-1, GSTR-1A, or IFF before submission.
• Be cautious while categorizing recipients and ensure the correct distinction between unregistered persons, composition dealers, and UIN holders.
• Amend errors quickly in GSTR-1A or in the following tax period’s GSTR-1.

Read More: Whatsapp Chats Revealed Transactions of ₹1 Crore: Rajasthan HC Upholds Income Tax Proceedings [Read Order]

Know How to File Appeals in GSTAT Click Here

Frequently Asked Questions (FAQs)

Q1: What exactly is changing in Table 3.2?

Answer: From April 2025, Table 3.2 will become non-editable and must be filed as auto-populated from GSTR-1, GSTR-1A, and IFF.

Q2: What if incorrect data is auto-filled in Table 3.2?

Answer: Taxpayers must correct it through amendments in GSTR-1A or in future GSTR-1/IFF returns. Direct changes in GSTR-3B will not be possible.

Q3: How can I ensure the correct values show up in Table 3.2?

Answer: Report accurate inter-state supply data in GSTR-1 or IFF. Any mismatch will reflect in GSTR-3B and cannot be edited.

Unlock 2025's GST Secrets – Now at 41% Off: Click Here

Q4: Is there a deadline to file GSTR-1A before GSTR-3B?

Answer: No strict deadline. You can file GSTR-1A anytime before filing GSTR-3B for that tax period. Corrections can be made up to that point.

This change by GSTN explains the need for accurate and consistent reporting across all GST return forms. With Table 3.2 becoming non-editable, taxpayers and tax professionals must ensure that the data entered in GSTR-1 and IFF is correct from the start.

Subscribe to Taxscan Premium for latest Job updates on WhatsApp. Stay informed and advance your career with us