Auto-Populated Table 3.2 of GSTR-3B to Become Non-Editable from July 2025
The GSTN has reintroduced an important compliance requirement regarding the auto-populated values in Table 3.2 of GSTR-3B, effective from the July 2025 tax period.
Here’s a complete overview of the advisory, what it means for taxpayers, how it affects your GSTR-3B filing, and what steps you should take to avoid errors.
What is Table 3.2 of GSTR-3B?
Table 3.2 of GSTR-3B captures inter-State supplies made to:
- Unregistered persons (B2C)
- Composition taxpayers
- UIN holders (e.g., embassies, UN bodies, etc.)
This data is auto-populated from your filed GSTR-1 or IFF.
Key Change: Table 3.2 Will Be Non-Editable from July 2025
As per the advisory:
From July 2025 tax period onwards, Table 3.2 of GSTR-3B will be auto-populated and locked.
Taxpayers will not be allowed to manually edit values in this table.
This functionality was initially announced in April 2025 but deferred due to multiple taxpayer representations citing difficulties in GSTR-3B filing. Now, the system-enforced restriction is being reintroduced.
What Happens if Auto-Populated Data is Wrong?
If the values in Table 3.2 are incorrect due to wrong reporting in GSTR-1 or IFF, you cannot correct them in GSTR-3B directly.
How to Amend:
- Use Form GSTR-1A to amend the data (before filing GSTR-3B).
- Or, make amendments in GSTR-1/IFF of the subsequent month if missed in GSTR-1A.
Deadline for GSTR-1A:
You can file Form GSTR-1A anytime before filing GSTR-3B for that tax period.
FAQs Explained
Q1. What is the change in reporting for Table 3.2?
From July 2025, Table 3.2 in GSTR-3B becomes non-editable, and you must file with the system-generated values.
Q2. What if the system-generated values are wrong?
Amendments must be made through GSTR-1A or subsequent GSTR-1/IFF, since GSTR-3B will not allow direct editing.
Q3. How do I ensure accurate values?
Always report correct data in:
- GSTR-1
- GSTR-1A
- IFF
so that Table 3.2 gets correctly auto-populated.
Q4. Until when can I file GSTR-1A?
You can file GSTR-1A after GSTR-1, and up to the moment you file GSTR-3B for the same tax period.
Practical Example
Let’s say:
- Supplier: LMN Traders (GSTIN: 09LMNTR1234F1Z5), Uttar Pradesh
- Customer: Individual buyer in Maharashtra (unregistered)
In June 2025, LMN mistakenly reports the supply as intra-state instead of inter-state in GSTR-1.
As a result:
- Wrong data is auto-populated in Table 3.2 for July 2025.
- From July onwards, LMN cannot edit this in GSTR-3B manually.
- LMN must file GSTR-1A before GSTR-3B to correct the POS and taxable value.
Summary Table
| Aspect | Details |
|---|---|
| Effective Date | July 2025 tax period |
| Change | Table 3.2 in GSTR-3B becomes non-editable |
| Impacted Taxpayers | All making inter-State supplies to B2C, composition, and UIN holders |
| How to Amend | Use GSTR-1A or correct in GSTR-1/IFF of the next month |
| GSTR-1A Filing Deadline | Before filing the GSTR-3B of the same tax period |
Action Checklist for Taxpayers
- Double-check all inter-State B2C and UIN supplies while filing GSTR-1.
- Use GSTR-1A immediately if errors are noticed post-GSTR-1 submission.
- Do not expect to fix errors in GSTR-3B anymore from July 2025 onward.
- Educate your team or clients about real-time reporting discipline.
