Intro:
GST advisory on Table 3.2 in GSTR-3B was recently issued by GSTN to avoid state-wise data mismatches in IGST reporting. If you’re filing GSTR-3B and dealing with inter-State supplies, this blog simplifies what you need to know and how to comply.
What is Table 3.2 in GSTR-3B?
Table 3.2 captures inter-State outward taxable supplies made to unregistered persons, composition taxpayers, and UIN holders.
This section is crucial for:
- IGST apportionment to States/UTs
- Avoiding mismatch issues between GSTR-1 and GSTR-3B
- Ensuring compliance during GST audits and assessments
GSTN’s Advisory: What You Must Do
To streamline reporting, GSTN clarified these key points in its official advisory:
Report State-wise Breakup
- Mention place of supply (POS) for each applicable State/UT
- Ensure taxable value + IGST amount are correctly mentioned per POS
Don’t Merge States
- Do not club values for multiple States into one entry
- Doing so will result in data mismatch, affecting IGST settlement
Use GSTR-1 as Reference
- GSTR-1 already captures POS at invoice level
- Use it to match data while filing Table 3.2 in GSTR-3B
Why This Matters: Legal & Technical Impact
| Impact Area | Risk If Ignored |
|---|---|
| IGST Settlement | State revenue shortfall due to errors |
| Compliance Scrutiny | Increased chance of audit notices |
| GSTR-1 vs GSTR-3B Mismatch | Could affect refunds or trigger alerts |
As per Rule 59(6) of CGST Rules, discrepancies in outward supply declarations can also restrict ITC availability in GSTR-2B.
Expert View: Practical Tip for Taxpayers
“Many small businesses overlook the importance of Table 3.2, assuming it’s just a formality. But incorrect reporting can block refunds or invite scrutiny. Use automation tools to sync GSTR-1 data with GSTR-3B entries.”
— CA S. Narayan, GST Consultant, Bengaluru
Step-by-Step: How to Fill Table 3.2 Accurately
- Download GSTR-1 summary
- Filter entries with inter-State POS
- Group by State/UT + recipient type
- Enter total value and IGST for each State in Table 3.2
- Verify total matches with GSTR-1 + books of accounts
Subheading with Keyphrase: GST advisory on Table 3.2
Still confused? Here’s a quick example:
| State | Type of Recipient | Taxable Value | IGST |
|---|---|---|---|
| Maharashtra | Unregistered | ₹1,00,000 | ₹18,000 |
| Karnataka | Composition Dealer | ₹50,000 | ₹9,000 |
| Delhi | UIN Holder | ₹20,000 | ₹3,600 |
Make sure this breakup is not clubbed into one line item.
FAQs on GST Table 3.2 Reporting
Q1. Is Table 3.2 mandatory for all taxpayers?
No. Only taxpayers making inter-State supplies to unregistered persons, composition taxpayers, or UIN holders need to fill it.
Q2. What happens if I skip a State in Table 3.2?
The system may flag the mismatch during internal processing. It may affect IGST settlement and increase compliance risk.
Q3. Can I revise GSTR-3B for a wrong Table 3.2 entry?
Currently, GSTR-3B cannot be revised. However, you can adjust in the next return with proper documentation.
Closing CTA
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GSTN Advisory on Table 3.2: State-wise inter-State supply must be reported separately in GSTR-3B to match GSTR-1 and avoid IGST settlement issues.