GSTN has issued an important advisory regarding the reporting of inter-State supplies to unregistered persons, composition taxpayers and UIN holders in Table 3.2 of Form GSTR-3B. These values are auto-populated based on data reported in GSTR-1, GSTR-1A and IFF.
Key Changes Applicable from November 2025 Tax Period:
- Table 3.2 of GSTR-3B will become non-editable.
Taxpayers will no longer be able to manually change the values in Table 3.2 while filing GSTR-3B.
The filing must be done strictly using system-generated auto-populated values.
- Corrections must be done through GSTR-1A.
If any value in Table 3.2 appears incorrectly due to wrong reporting in GSTR-1/IFF, taxpayers must amend the details through GSTR-1A for the same tax period. The corrected values in GSTR-1A will immediately update Table 3.2 of GSTR-3B.
- Amendments can still be made in later periods.
Any further corrections can also be made through amendments in subsequent GSTR-1/IFF.
- No cut-off date for filing GSTR-1A before GSTR-3B.
GSTR-1A can be filed anytime after filing GSTR-1 and up to the moment of filing GSTR-3B for that period.
GSTN’s Recommendation:
To avoid mismatches and repeated amendments, businesses should ensure accurate reporting in GSTR-1 / GSTR-1A / IFF, carefully review draft GSTR-1 or GSTR-1A before filing, and maintain proper reconciliation processes so that auto-populated values in GSTR-3B are correct and compliant.