GSTN issues advisory on reporting un-registered inter-state supplies in GSTR 3B!

In a move to enhance the accuracy and consistency of GST return filings, the GSTN has announced a key update regarding the reporting of inter-state supplies in Table 3.2 of Form GSTR-3B, effective from the April 2025 tax period. Going forward, values in this table will be auto-populated from GSTR-1, GSTR-1A, and IFF, and will be non-editable in GSTR-3B. This change underscores the importance of precise reporting in earlier forms, as any corrections will now require amendments in the original filings. 

In this blog, we break down what this update means for taxpayers, how to ensure compliance, and the steps to take in case corrections are needed. which details inter-state supplies to unregistered persons, composition taxpayers, and UIN holders, will become non-editable.

GSTN Advisory dated 11^th April, 2025

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

Apr 11th, 2025

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 from April-2025 tax period, inter-state supplies auto-populated in Table 3.2 of GSTR-3B will be made non-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.

4. Till what time/date I can amend values furnished in GSTR-1 through Form GSTR-1A?

As there is no cut-off date for filing Form GSTR-1A before GSTR-3B which means Form GSTR-1A can be filed after filing Form GSTR-1and till the time of filing Form GSTR-3B. Hence, any amendment required in auto-populated values of table 3.2, same can be carried out through Form GSTR-1A till the moment of filing GSTR-3B.

Thanking You,
Team GSTN

Key Highlights

• Table 3.2 of Form GSTR 3B covers reporting of inter-state supplies made to unregistered persons, composition taxpayers, and UIN holders.
• Currently, the values are auto-populated to this table from GSTR 1/IFF/GSTR 1A- B2C tables.
• From the April 2025 tax period onwards, the auto-populated data in Table 3.2 will be non-editable, and taxpayers will be required to file GSTR-3B using these system-generated values.
• Any corrections or amendments must be made through GSTR-1A or via amended filings in GSTR-1/IFF for subsequent tax periods.

Conclusion

The recent GSTN advisory introduces a crucial shift in the way taxpayers report inter-state supplies in Table 3.2 of GSTR-3B. By making the table auto-populated and non-editable from the April 2025 tax period onward, the emphasis is now firmly placed on accurate and timely reporting in GSTR-1, GSTR-1A, and IFF. This system-driven approach is aimed at reducing mismatches and streamlining return filings, but it also places greater responsibility on taxpayers to ensure data correctness at the source.

To stay compliant and avoid errors in GSTR-3B, businesses must proactively verify their inter-state supply details in the relevant forms and make use of Form GSTR-1A or subsequent return amendments to rectify any discrepancies. Understanding these changes and aligning internal processes accordingly will go a long way in ensuring smooth GST compliance and avoiding unnecessary hassles in the filing process.

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