Starting from the April 2025 tax period, the GST Network (GSTN) has made a critical compliance update: Table 3.2 of Form GSTR-3B is now non-editable. This table, which reflects inter-state supplies to unregistered persons, composition taxpayers, and UIN holders, will be auto-populated directly from GSTR-1/IFF data and can no longer be modified manually.
This move aims to align reporting across GSTR-1 and GSTR-3B and eliminate discrepancies.
🔍 What is Table 3.2 in GSTR-3B?
Table 3.2 captures:
- Inter-state outward supplies to unregistered buyers
- Supplies to composition dealers
- Supplies to UIN holders (e.g., embassies)
These are derived from values entered in Table 3.1/3.1.1 of GSTR-3B, which in turn come from GSTR-1, GSTR-1A, and IFF.
🚨 What’s Changing Now?
| Before April 2025 | From April 2025 Onwards |
|---|---|
| Taxpayers could manually edit 3.2 | Editing disabled – auto-populated by GSTN only |
| Inconsistencies often overlooked | Accuracy of GSTR-1/IFF becomes critical |
| Corrections allowed in 3B directly | Only via GSTR-1A/IFF amendments in later months |
🧾 Why This Matters
- No manual corrections in GSTR-3B from now.
- Mismatch risk: Wrong entries in GSTR-1/IFF can’t be fixed at 3B stage.
- Time-sensitive rectification: Corrections allowed only via GSTR-1A in subsequent periods.
- Higher scrutiny on inter-state B2C disclosures.
✅ What Should Taxpayers Do?
To comply effectively with GSTR-3B auto-population:
- Double-check all inter-state B2C supplies in GSTR-1 before filing.
- Cross-verify data between GSTR-1, IFF, and ERP systems.
- Use GSTR-1A immediately if any amendment is required.
- Train staff handling filings to adapt to this no-edit regime.
⚖️ Legal & Official References
- GSTN Advisory dated April 2025
- GSTR-3B filing rule under Rule 61 of CGST Rules, 2017
- Section 37 & 39 of CGST Act governing return filings
📌 Expert Insight
“This is not just a tech update – it’s a compliance culture shift. The system now assumes your GSTR-1 is gospel. A single error can carry forward and mess up your 3B and credit trail,” says a leading GST practitioner.
❓FAQs
Q1. What if wrong value appears in Table 3.2?
👉 You must amend it through GSTR-1A or next period’s GSTR-1. No edit allowed in GSTR-3B.
Q2. Is this applicable to intra-state supplies?
👉 No, this applies only to inter-state supplies to unregistered persons, composition dealers, and UIN holders.
Q3. Can I ignore Table 3.2 if I’ve disclosed everything in GSTR-1?
👉 No. Even though it’s auto-filled, incorrect values may affect credit distribution and return validation.
📣 Final Takeaway
The new GSTR-3B auto-population rule is a reminder: GSTR-1 is now your source of truth. Any mistake here will ripple across your compliance chain. Keep filings tight, timely, and tested.
Need help filing GSTR-1 correctly?
👉 Talk to Efiletax GST experts today. We simplify compliance so you don’t risk penalties.