Advisory on Reporting Values in Table 3.2 of GSTR-3B (Effective Nov 2025)

Table 3.2 of Form GSTR-3B captures inter-state supplies made to:

• Unregistered persons

• Composition taxpayers

• UIN holders

These values are drawn from GSTR-1, GSTR-1A, and IFF.

1. Key Change from November 2025

Starting November-2025 tax period, the values auto-populated in Table 3.2 will be non-editable.
Taxpayers must file GSTR-3B only with system-generated values.

2. How to Correct Auto-Populated Values

If the auto-populated values are incorrect because of wrong reporting in GSTR-1:

• Amend the relevant entries through GSTR-1A for the same tax period
• The revised values will instantly update in Table 3.2 of GSTR-3B
• Further corrections can still be made in subsequent GSTR-1/IFF of later periods

3. Ensuring Correct Reporting Going Forward

To avoid frequent amendments and mismatch-related scrutiny:

• Report correct values in GSTR-1 / GSTR-1A / IFF

• Review draft forms before filing

• Avoid clerical errors and classification mistakes

Correct reporting ensures that GSTR-3B auto-population is accurate and compliant.

Frequently Asked Questions

Q1. What is the recent change in Table 3.2 of GSTR-3B?

From November 2025 onward, Table 3.2 becomes non-editable, and taxpayers can file GSTR-3B only with the system-generated values.

Q2. How can I correct wrong values in Table 3.2?

You must make amendments in Form GSTR-1A for the same tax period.
Once filed, GSTR-1A updates Table 3.2 in GSTR-3B instantly.

Q3. What should I do to avoid errors in Table 3.2?

• Ensure accurate reporting in GSTR-1, GSTR-1A, or IFF

• Review draft returns before filing

• Maintain proper classification of supply types

Q4. By when can GSTR-1A be filed?

There is no cut-off date before filing GSTR-3B.
GSTR-1A can be filed anytime after GSTR-1 and until filing GSTR-3B.

Thank you.