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:
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Unregistered persons
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Composition taxpayers
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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:
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Report correct values in GSTR-1 / GSTR-1A / IFF
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Review draft forms before filing
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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?
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Ensure accurate reporting in GSTR-1, GSTR-1A, or IFF
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Review draft returns before filing
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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.