Important GST Update: Auto-Population of Table 3.2 in GSTR-3B Made
Non-Editable from April 2025
Introduction
The Goods and Services
Tax Network (GSTN) has issued a very important advisory on April 11, 2025,
that affects how taxpayers report inter-state supplies in Table 3.2 of
GSTR-3B. From the tax period April 2025 onwards, taxpayers cannot
manually change the values in Table 3.2 of GSTR-3B. These values will now
be auto-filled by the system, based on data you have entered earlier in
your GSTR-1, GSTR-1A, or IFF returns.
This advisory may sound
technical, but don't worry—we'll break it down in simple terms to help you
understand what has changed, how it affects you, and what you need to do.
What Is Table 3.2 of GSTR-3B?
Before jumping into the
changes, let’s first understand what Table 3.2 is all about.
Table 3.2 of GSTR-3B is
used to declare inter-state supplies made to three categories:
1. Unregistered
Persons (like retail customers),
2. Composition
Taxpayers, and
3. UIN
Holders (like embassies, UN organizations, etc.).
These are sales made outside
your home state, and the buyers fall into one of the above three
categories. This information is crucial for the government to track the flow of
goods and services across states and ensure proper tax distribution.
What’s the
New Change from April 2025?
From April 2025 onwards:
- The values you see in Table 3.2 of
GSTR-3B will be auto-populated (i.e., filled in automatically by
the system).
- You cannot edit these values manually
anymore.
- The system will take this data
directly from your GSTR-1, GSTR-1A, and IFF returns.
Why This
Change?
The main purpose of this
change is to:
- Reduce errors and mismatches between
GSTR-1 and GSTR-3B.
- Improve accuracy and transparency in
the GST system.
- Ensure that all inter-state supplies
are reported consistently across different returns.
What Happens If Auto-Populated Values Are
Wrong?
Since you can’t change
the values manually in GSTR-3B Table 3.2 anymore, if there is a mistake in
those values, you’ll need to correct the mistake at the source—that is,
in your GSTR-1 or GSTR-1A or IFF return.
So, if a wrong value is
being auto-filled in GSTR-3B, check your earlier GSTR-1 or IFF data and correct
it through an amendment.
How to Make
Corrections Now?
Let’s say the values in
Table 3.2 of GSTR-3B are incorrect. Here’s what you can do:
Option 1: Use Form
GSTR-1A
- If you realize the mistake before
filing GSTR-3B, you can correct it using Form GSTR-1A.
- The GSTR-1A form allows you to
amend your GSTR-1 after it is filed.
- You can file GSTR-1A any time
before you file your GSTR-3B.
Option 2: Use Amendments
in GSTR-1/IFF of Future Months
- If you’ve already filed GSTR-3B and
missed the GSTR-1A window, you can make corrections in next month's
GSTR-1 or IFF using the Amendment Table.
- The corrected value will then be
picked up by the system in the future month's GSTR-3B auto-population.
FAQs –
Simple Answers
1. What exactly changed
from April 2025?
You can no longer edit
Table 3.2 of GSTR-3B. The values will now be filled automatically by the system
based on your GSTR-1, GSTR-1A, or IFF return.
2. What if the
auto-populated values are wrong?
You’ll need to fix the
values in GSTR-1A (before GSTR-3B is filed) or amend them in GSTR-1/IFF of the
following tax periods.
3. How can I ensure
accurate auto-populated values?
File your GSTR-1 with
correct data. Verify inter-state supply details before submission. If there's a
mistake, correct it immediately through GSTR-1A.
4. Till when can I file
GSTR-1A to fix mistakes?
You can file GSTR-1A up
to the time you file your GSTR-3B. Once you file GSTR-3B, GSTR-1A cannot be
filed for that period.
Summary –
Key Points You Should Remember
|
Topic
|
Old
System (Before April 2025)
|
New
System (From April 2025)
|
|
Table
3.2 Editing
|
Manual
editing allowed
|
Auto-populated
only, no editing allowed
|
|
Data
Source
|
GSTR-1
(manually verified)
|
Auto-populated
from GSTR-1, GSTR-1A, and IFF
|
|
Correction
Process
|
Could
fix directly in GSTR-3B
|
Must
amend GSTR-1A or GSTR-1/IFF only
|
|
GSTR-1A
Filing Time
|
Optional,
not often used
|
Now
necessary if correction needed before GSTR-3B
|
|
Cut-off
for GSTR-1A
|
Anytime
before filing GSTR-3B
|
Same
- before GSTR-3B is filed
|
Conclusion
This update by GSTN is a
big step toward improving automation and accuracy in GST compliance. However,
it puts more responsibility on the taxpayer to file GSTR-1 carefully.
Any mistake in GSTR-1 will automatically reflect in GSTR-3B, and you won’t be
able to change it directly.
So, always review your
GSTR-1 data, especially inter-state supplies to unregistered persons,
composition dealers, and UIN holders. If you find any errors, use GSTR-1A in
time or amend in next month’s GSTR-1.
This may feel like an
extra step, but it ensures that all your returns match and reduces the risk of
future notices or mismatches.
Disclaimer: All
the Information is based on the notification, circular and order issued by the
Govt. authority and judgement delivered by the court or the authority
information is strictly for educational purposes and on the basis of our
best understanding of laws & not binding on anyone.
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