The GSTN issued Advisory No. 617 dated July 19, 2025 on reporting values in Table 3.2 of GSTR-3B, from the July 2025 tax period, auto-populated values in Table 3.2 of GSTR-3B for inter-State supplies to unregistered persons, composition taxpayers, and UIN holders will be non-editable. Taxpayers must ensure accurate reporting in GSTR-1, GSTR-1A, or IFF, as these values will directly populate Table 3.2. Earlier, this change was deferred due to taxpayer concerns but will now be re-implemented. Any corrections must be made via amendments in GSTR-1A or subsequent GSTR-1/IFF filings. Form GSTR-1A can be filed after GSTR-1 and until GSTR-3B is filed to rectify any incorrect values.
Kindly refer to the advisory on table 3.2 of GSTR-3B, issued on 11th April 2025, wherein it was informed that, from April 2025 tax period, inter-State supplies auto-populated in Table 3.2 of GSTR-3B on the GST portal would be made non-editable and GSTR-3B must be filed with system-generated values only.
However due to several representations received from taxpayers citing difficulties in filing GSTR-3B, the implementation of this functionality was deferred earlier and table 3.2 was made editable in the interest of taxpayer’s convenience and smooth filing of GSTR-3B. It may be noted that the changes mentioned in para 1, making the auto populated liabilities in table 3.2 non-editable shall be re-introduced on the GST portal from July 2025 tax period. In case any modification/amendment is required in auto-populated values of Table 3.2 of GSTR-3B, the same can be carried out by amending the corresponding values in respective tables of GSTR-1A or through Form GSTR-1/IFF filed for subsequent tax periods.
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.
Please go through the FAQs mentioned below for better understanding.
1. What are the changes related to reporting supplies in Table 3.2?
Starting from the July 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 July 2025 period onwards due to incorrect reporting of the same through GSTR-1?
If incorrect values are auto-populated in Table 3.2 after July 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.
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-1and 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.
The Advisory can be accessed at: https://www.gst.gov.in/newsandupdates/read/617
