📌 Introduction

The Goods and Services Tax Network (GSTN) has released an important advisory regarding the reporting of inter-State supplies in Table 3.2 of GSTR-3B, covering:

• Supplies to unregistered persons

• Supplies to composition taxpayers

• Supplies to UIN holders

These values are auto-populated from data furnished in Form GSTR-1, Form GSTR-1A, and IFF.
To improve reporting accuracy and prevent mismatches, GSTN has introduced a significant change effective from the November 2025 tax period.

🆕 Key Change Introduced (Effective November 2025)

🔒 Table 3.2 of GSTR-3B is Now Non-Editable

From the November-2025 period onwards, taxpayers will no longer be able to edit the system-generated auto-populated values in Table 3.2 of GSTR-3B.

The return must be filed exactly with the values auto-populated from:

• GSTR-1

• GSTR-1A

• IFF (optional filing for small taxpayers)

This ensures consistency in reporting and reduces discrepancies between GSTR-1 and GSTR-3B.

🛠️ How to Correct Values in Table 3.2 (If Auto-Populated Incorrectly)

If incorrect values populate in Table 3.2 due to wrong reporting in GSTR-1, taxpayers may correct the values ONLY through Form GSTR-1A.

✔️ Correction Process:

1. Amend the relevant entries in GSTR-1A for the same tax period.

2. Once filed, the corrected values will instantly update in Table 3.2 of GSTR-3B.

3. Taxpayer may then file GSTR-3B with the updated figures.

4. Additionally, corrections can also be made in subsequent GSTR-1/IFF as per requirement.

⏳ Cut-off for GSTR-1A Filing

There is no cut-off time prior to filing GSTR-3B.
GSTR-1A can be filed after GSTR-1 and up to the moment before GSTR-3B is filed.

This gives taxpayers flexibility to correct any mismatches promptly.

📄 Why This Change Matters

This advisory aligns with the government's broader goal of:

• Ensuring accurate reporting of place-of-supply details

• Strengthening inter-state supply reconciliation

• Reducing future disputes, interest liability, and notices under Section 73/74 of the CGST Act

• Ensuring transparent data flow across returns

📑 Legal Framework Supporting This Advisory

🧭 Best Practices for Accurate Reporting (As Advised by GSTN)

Taxpayers should:

• Carefully review draft GSTR-1 before filing.

• Verify inter-State B2C, B2C-composition, and B2C-UIN supplies against POS records.

• Use GSTR-1A timely for amendments before filing GSTR-3B.

• Maintain consistency between GSTR-1, GSTR-1A, and GSTR-3B to avoid compliance risks.

❓ Frequently Asked Questions (FAQs)

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

From November 2025 tax period, Table 3.2 in GSTR-3B becomes non-editable, and taxpayers must file the return with system-generated values only.

2️⃣ How can I rectify incorrect values auto-populated in Table 3.2?

Corrections must be made through GSTR-1A for the same tax period.
The amended values will update instantly in GSTR-3B.

Further corrections can be reported in subsequent GSTR-1/IFF.

3️⃣ How do I ensure accurate reporting in Table 3.2?

• File GSTR-1 with correct taxonomy classifications.

• Review and use GSTR-1A before filing GSTR-3B.

• Ensure POS-wise accuracy to avoid auto-population errors.

4️⃣ Till when can I amend values through GSTR-1A?

There is no deadline prior to GSTR-3B filing.
GSTR-1A can be filed any time after GSTR-1 and before GSTR-3B is filed.

🧾 Expert Insight

“With Table 3.2 becoming non-editable, the accuracy of outward supply reporting in GSTR-1 and GSTR-1A becomes crucial. Taxpayers must adopt rigorous reconciliation practices to avoid reporting errors and prevent mismatches.”
— Tech-Tax Solutions

🏁 Conclusion

The advisory marks an important step toward enhancing reporting accuracy in GST compliance. With Table 3.2 becoming non-editable, taxpayers must focus on ensuring correct outward supply reporting in GSTR-1 and GSTR-1A. Proper review and timely amendment via GSTR-1A will ensure smooth filing of GSTR-3B and prevent avoidable disputes.