Mandatory Auto-Population of Table 3.2 in GSTR-3B from July 2025: What It Means for You
Starting July 2025, the auto-population of Table 3.2 in GSTR-3B will become mandatory and non-editable, as per a new advisory by GSTN. This move aims to streamline intra-state and inter-state supply reporting, ensure accurate tax credit flow, and minimise return-filing errors.
Let’s break down what this means for taxpayers, what to expect, and how to stay compliant.
What is Table 3.2 in GSTR-3B?
Table 3.2 captures outward taxable supplies made to unregistered persons, composition taxpayers, and UIN holders, specifically across inter-State transactions.
It is vital for:
- State-wise apportionment of IGST
- Credit flow between Centre and States
- Identifying outward taxable supplies not included in Table 3.1
What’s Changing from July 2025?
According to GSTN’s latest Advisory issued in July 2025:
- Table 3.2 of GSTR-3B will be auto-populated using e-invoice and e-way bill data.
- Taxpayers cannot edit Table 3.2 during GSTR-3B filing.
- Changes, if any, must be corrected in the source documents (e.g. GSTR-1, e-invoice).
Legal Basis of Auto-Population
This move is backed by:
- Section 37(1) of the CGST Act: Mandates furnishing of outward supplies.
- Rule 59(6) of the CGST Rules: Restricts filing GSTR-1 if GSTR-3B is pending.
- Circular No. 185/17/2022-GST: Emphasises return validation using e-invoice and IRP systems.
Why the Non-Editability?
GSTN data reveals:
- 20.05 lakh taxpayers filed returns on the last day (Nov 2023 report).
- Errors due to mismatch in GSTR-1 and 3B are common.
Hence, to ensure data consistency and reduce manual errors, non-editability is being enforced.
Compliance Impact for Small Businesses
Example: Sharma Electronics, a sole proprietor in Rajasthan, makes IGST sales to Delhi-based customers.
Earlier, he manually entered state-wise sales in Table 3.2. From July 2025:
- His GSTR-3B will auto-pick this from e-invoice.
- Any mismatch must be rectified at the e-invoice or GSTR-1 level before filing.
Implications:
- Less manual work, but more system dependency
- Increased reliance on tax professionals for corrections
- Greater need to file on time and verify e-invoice data
What Taxpayers Should Do
To avoid filing delays and notices:
1. Reconcile regularly
- Match outward supplies in GSTR-1 with e-invoice data
- Check B2C interstate invoices are correctly reported
2. Avoid backdated corrections
- If GSTR-1 is already filed, amend via next month’s return
- Keep invoice-level data clean at entry
3. Train your team
- Educate staff on why Table 3.2 is locked
- Ensure correct state codes in billing software
4. Use GST-compliant tools
- Choose platforms that auto-sync GSTR-1, e-invoice, and 3B
- Efiletax offers GST compliance solutions for growing businesses
GSTN’s Key FAQs on Table 3.2 Changes
| Question | Answer |
|---|---|
| Can I edit Table 3.2 from July 2025? | No, it will be auto-populated and locked. |
| What if my data is incorrect? | Correct it in e-invoice or GSTR-1 before GSTR-3B filing. |
| Will this apply to all taxpayers? | Yes, for all who generate e-invoices and file GSTR-3B. |
| How can I avoid mismatches? | Ensure invoice data entry is accurate and reconciled monthly. |
Expert View: Use This to Your Advantage
“Most errors in GST filing stem from human entry. Auto-populated Table 3.2 eliminates manual errors and ensures credit flows correctly. But accuracy now shifts upstream — at invoice generation. Get that right, and this reform will actually simplify things.”
— S. Rajkumar, GST Consultant, Chennai
Summary
From July 2025, Table 3.2 in GSTR-3B will be auto-populated and locked. Taxpayers must ensure accurate GSTR-1 and e-invoice data. Manual edits won’t be allowed. Timely reconciliation and use of compliant billing software are key to avoid GST return mismatches.
FAQs
Q1. Will auto-population affect Table 3.1 too?
Not yet. Table 3.1 remains editable, but subject to validations.
Q2. What if I don’t generate e-invoices?
You’ll still need to report B2C interstate supplies correctly in GSTR-1. Future changes may expand auto-population scope.
Q3. Is this applicable for nil returns?
If there are no outward supplies, Table 3.2 will remain blank. But check e-way bills and e-invoice logs before assuming nil.
Final Thoughts & CTA
This update reflects the government’s push toward error-free digital tax compliance. While non-editability might seem restrictive, it’s actually a move to reduce notices, mismatches, and refund delays.
Need help filing GSTR-3B without errors?
Let Efiletax handle it — from e-invoice sync to 3B filing and notices, we’ve got your back.