Advisory on Reporting Values in Table 3.2 of GSTR-3B

 Posted on 05-12-2025:

Advisory on Reporting Values in Table 3.2 of GSTR-3B 

Table 3.2 of Form GSTR-3B is used to report inter-state supplies made to:

• Unregistered persons

• Composition taxpayers

• UIN holders

These values are auto-populated based on the details reported in GSTR-1, GSTR-1A, and IFF.

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🔔 Key Update Effective From November 2025

Starting from the November 2025 tax period, the value of supplies auto-populated in Table 3.2 of GSTR-3B will become non-editable.

This means:

• Taxpayers cannot manually change the values in Table 3.2.

• GSTR-3B must be filed only with system-generated values.

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How to Make Corrections After November 2025?

If incorrect values appear in Table 3.2 due to wrong reporting in GSTR-1:

• Corrections must be made only through GSTR-1A for the same tax period.

• Once GSTR-1A is filed, the updated values will instantly reflect in GSTR-3B.

• You can also amend such supplies later in GSTR-1/IFF in subsequent periods.

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Ensuring Accurate Auto-Population

To avoid discrepancies:

• Report accurate details in GSTR-1, GSTR-1A or IFF.

• Review your draft GSTR-1 or GSTR-1A carefully before filing.

• Correct reporting ensures accurate auto-population in GSTR-3B and prevents repeated amendments.

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📌 FAQ’s

1. What changes have been made to Table 3.2 reporting?

From November 2025 onwards, auto-populated values in Table 3.2 will be non-editable.

GSTR-3B must be filed using only the system-generated data.

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2. How can incorrect values in Table 3.2 be rectified?

If wrong values get populated:

• File GSTR-1A for the same tax period.

• The updated values will automatically overwrite the entries in Table 3.2 of GSTR-3B.

• Additional amendments can also be done in future GSTR-1/IFF returns.

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3. How to ensure accurate reporting in Table 3.2?

• Enter correct values in GSTR-1/GSTR-1A/IFF.

• Verify all details before filing.

• This ensures correct auto-population in GSTR-3B and reduces the need for amendments.

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4. Until when can I file GSTR-1A for amendments?

There is no cut-off time for filing GSTR-1A before GSTR-3B.

You can file GSTR-1A anytime after GSTR-1 and before filing GSTR-3B.

For more details, refer to the official GSTN advisory.