GSTR-3B to become Non-Editable: GSTN Issues Advisory

The Goods and Services Tax Network (GSTN) has issued an advisory dated December 5, 2025, introducing system-locked auto-population of Table 3.2 in Form GSTR-3B, made effective from the November 2025 tax period onwards.

Table 3.2 captures inter-state supplies made to unregistered persons, composition taxpayers, and UIN holders out of the total supplies declared in Tables 3.1 and 3.1.1.

Under the new mechanism, the values drawn from GSTR-1, GSTR-1A, and the Invoice FurnishingFacility (IFF) will be automatically populated in Table 3.2 and shall be made non-editable, ensuring uniformity between outward supply returns and the summary return GSTR-3B.

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If any corrections or amendments are needed, taxpayers can make them through Form GSTR-1A for the same tax period. The updated values will instantly reflect in Table 3.2 of GSTR-3B, enabling filing with the revised data. Introduced via Notification No. 12/2024-Central Tax dated July 10, 2024, GSTR-1A allows taxpayers to amend missed or erroneous supply details before filing GSTR-3B.

The advisory urges taxpayers to ensure accurate reporting in GSTR-1, GSTR-1A, and IFF to avoid frequent amendments. The move aims to strengthen return consistency, reduce manual intervention, and enhance system-driven compliance across GST filings.

The Goods andServices Tax Network has also published the following FAQs regarding Table 3.2 in GSTR-3B.

1. What are the recent changes related to reporting supplies in Table 3.2?

Starting from the November 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 their GSTR-3B with the system-generated auto-populated values only.

2. How can I rectify values in Table 3.2 of GSTR-3B if incorrect values have been auto-populated after November 2025 period onwards due to incorrect reporting of the same through GSTR-1?

If incorrect values are auto-populated in Table 3.2 after November 2025, then the taxpayers need to correct the values by making amendments through Form GSTR-1A for the same tax period. The values thus reported in GSTR-1A shall change the auto-populated values of table 3.2 in GSTR-3B instantly and the taxpayers can file their GSTR-3B with the updated values.

Moreover, the amendment of such supplies can always be reported in Form GSTR-1/IFF filed for subsequent tax periods.

3. What should I do to ensure accurate reporting in Table 3.2 of GSTR-3B?

Taxpayers should ensure that their supplies are reported correctly in their GSTR-1, GSTR-1A, or IFF. It is advised to review the draft GSTR-1 or GSTR-1A before filing so that any mistakes in the statement can be corrected therein. 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.

For more details on filing of GSTR-1A please click https://services.gst.gov.in/services/advisoryandreleases/read/506.

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