New GSTN Advisory on Reporting Inter-state Supplies to Unregd. Persons, Composition Taxpayers & UIN Holders in Table 3.2 of GSTR-3B

The Goods and Services Tax Network (GSTN) has issued a recent advisory clarifying the process of reporting inter-state supplies to unregistered persons, composition taxpayers, and Unique Identification Number (UIN) holders in Table 3.2 of Form GSTR-3B, introducing significant changes that are slated to  start from the April 2025 tax period.

As per the new advisory issued on April 11, 2025, GSTN has informed that starting with the April 2025 tax period, the auto-populated values in Table 3.2 of GSTR-3B will become non-editable.

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What is Table 3.2 in GSTR-3B?

GSTR-3B is a monthly self-declaration return form that is filed by taxpayers under the GST regime. GSTR-3B is used to declare summary details of outward and inward supplies, tax liabilities, and to discharge the tax payable by businesses. It is a critical compliance requirement that plays an integral role in the GST return filing mechanism.

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Table 3.2 of Form GSTR-3B is meant to capture details of inter-state supplies made to specific categories, namely unregistered persons, composition taxpayers, and UIN holders. These values are drawn from the supplies already declared in Table 3.1 and 3.1.1 of GSTR-3B. Importantly, the information auto-populated in Table 3.2 is sourced directly from the corresponding inter-state supply declarations made in Forms GSTR-1, GSTR-1A, and the Invoice Furnishing Facility (IFF).

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What are the Changes?

Taxpayers will no longer have the ability to manually alter these figures during the filing of GSTR-3B, instead the form must be filed using the system-generated, auto-populated values only. The measure is slated to promote greater accuracy and consistency between GSTR-1, GSTR-1A/IFF, and GSTR-3B filings.

Taxpayers have been cautioned that if any amendment or modification is required in the auto-populated values of Table 3.2, the same may be modified only by amending the relevant figures through Form GSTR-1A or by correcting the data in Form GSTR-1/IFF filed in subsequent tax periods. Taxpayers shall not be able to directly edit the data in GSTR-3B henceforth.

GST ITC Draft Replies & Internal Controls [New Edition – 2nd Edn 2024]! Click here.

GSTN has highlighted that to ensure accurate filing of GSTR-3B, taxpayers are required to report the correct details of inter-state supplies right from the start - in their GSTR-1, GSTR-1A, or IFF forms.

Accurate reporting at this stage will ensure that the auto-populated values in Table 3.2 of GSTR-3B are correct and compliant with GST rules, helping to avoid mismatches during compliance checks.

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In the Frequently Asked Questions (FAQs) section of the advisory, GSTN clarified that there is no fixed deadline for making amendments through Form GSTR-1A before filing GSTR-3B. Taxpayers have the liberty to update any incorrect details using GSTR-1A right up to the moment they file GSTR-3B.

The move is aimed to help streamline and automate GST compliance procedures while increasing the accuracy and reliability of the data across the different returns filed by businesses. By linking the values in Table 3.2 to details submitted in GSTR-1 and GSTR-1A/IFF, the advisory seeks to reduce both accidental and deliberate discrepancies, all the while simplifying GST compliance, one step at a time.

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