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🚨 GSTR-3B Update: Auto-Populated Table 3.2 Values Now Non-Editable (Effective April 2025)

  • Writer: Sangram Mohanty
    Sangram Mohanty
  • Apr 17
  • 2 min read

Starting April 2025, businesses registered under GST must take note of a crucial update concerning Table 3.2 of GSTR-3B, which reports inter-state supplies made to specific categories. This change marks a significant shift in how businesses need to handle GST compliance and reporting.


🔍 What’s New?

From the April 2025 tax period, the values auto-populated in Table 3.2 of GSTR-3B will be non-editable. These values represent inter-state supplies made to:

  • Unregistered persons (URPs)

  • Composition taxpayers

  • UIN holders (such as embassies, UN bodies)

These entries are pulled directly from the data reported in GSTR-1, GSTR-1A, or IFF. Once populated, they cannot be manually changed while filing GSTR-3B.



✅ What Should Businesses Do?

To avoid discrepancies or filing errors, taxpayers must ensure accurate reporting in the source returns (GSTR-1, GSTR-1A, and IFF). Here's how:

1. Accurate Filing of GSTR-1 / IFF

Ensure that inter-state supplies are correctly classified and disclosed. Mistakes here will carry over into GSTR-3B automatically.

2. Make Timely Corrections via GSTR-1A

If any corrections are needed before filing GSTR-3B, use Form GSTR-1A to amend values. It can be filed after GSTR-1 but before GSTR-3B submission.

3. Post-Filing Corrections for Subsequent Periods

If the error slips through and GSTR-3B is filed with incorrect auto-populated values, you must amend the original entries through GSTR-1/IFF in future periods.



🧾 FAQs at a Glance

🔸 What changed in Table 3.2 reporting?

It’s now non-editable. Auto-populated values sourced from GSTR-1/1A/IFF are final for GSTR-3B filing.

🔸 How can incorrect values be rectified?

Amend the corresponding entries via GSTR-1A (before filing GSTR-3B) or GSTR-1/IFF (in future tax periods).

🔸 Is there a deadline for GSTR-1A filing?

Yes. It must be filed any time after GSTR-1 but before filing GSTR-3B for that tax period.



🧠 Final Thought from Complify.finance

This move by the GSTN is a step toward data consistency and automation, but it also demands greater discipline in return preparation. Businesses using Complify’s smart GST compliance stack are better equipped to manage these changes proactively.

Let Complify help you:

  • Validate inter-state supplies reporting before submission

  • Flag inconsistencies in real time

  • Track amendments across tax periods



Stay compliant. Stay ahead.— Complify.finance


 
 
 

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