GSTN issues advisory on reporting of inter-state supplies under Table 3.2 of GSTR-3B

15Apr 2025 by admin

The GSTN has issued an advisory stating that, effective from the April 2025 tax period, Table 3.2 of GSTR-3B will be non-editable and auto-populated based on inter-state supplies reported in GSTR-1, GSTR-1A, or IFF. These values relate to supplies made to unregistered persons, composition taxpayers, and UIN holders. Any corrections must be made through amendments in the respective GST returns.

Advisory on reporting values in Table 3.2 of GSTR-3B

  1. Table 3.2 of Form GSTR-3B captures the inter-state supplies made to unregistered persons, composition taxpayers, and UIN holders out of the supplies declared in Table 3.1  &  3.1.1  of  GSTR-3B.  The  values  in  Table  3.2  of  GSTR-3B  auto-populates  from corresponding inter-state supplies declared in GSTR-1, GSTR-1A, and IFF in requisite tables.
  2. It  is  to  inform  you  that  fromApril-2025  tax  period,inter-state  supplies  auto-populated in Table 3.2 of GSTR-3B will be madenon-editable. The GSTR-3B shall be filed with the auto-populated values as generated by the system only.
  3. Therefore,  in  case  any  modification/amendment  is  required  in  auto-populated values  of  Table  3.2  of  GSTR-3B,  same  can  be  done  only  by  amending  the corresponding  values  in respective  tables  of GSTR-1A  or  through Form  GSTR-1/IFF filed for subsequent tax periods.
  4. 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.

FAQ’s

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

Starting  from  the  April  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  April  2025  period  onwards  due  to  incorrect reporting of the same through GSTR-1?

If incorrect values are auto-populated in Table 3.2 after April 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.