Advisory on reporting values in Table 3.2 of GSTR-3B

Dec 5th, 2025

  1. Table 3.2 of Form GSTR-3B captures the inter-state supplies made to unregistered persons, composition taxpayers, and UIN holders out of the total supplies declared in Table 3.1 & 3.1.1 of GSTR-3B and is auto-populated from corresponding supplies declared in GSTR-1, GSTR-1A, and IFF in the requisite tables.
  2. It is to inform you that from November-2025 tax period onwards, value of supplies auto-populated in Table 3.2 of GSTR-3B from the returns/forms mentioned above, shall be made non-editable. The GSTR-3B shall be filed henceforth with the system generated auto-populated values only in table 3.2.
  3. Further, in case any modification/amendment is required in the auto-populated values of Table 3.2 of GSTR-3B, then the same can be done through GSTR-1A for the same tax period. The values thus reported in GSTR-1A shall change the auto-populated values of table 3.2 in GSTR-3B instantly and the taxpayers can file their GSTR-3B with the updated values. Moreover, the amendment of such supplies can always be reported in Form GSTR-1/IFF filed for subsequent tax periods.
  4. To ensure that GSTR-3B is filed accurately with the correct values with no hassle of frequent amendments, it is advised to report the correct values in GSTR-1, GSTR-1A, or IFF. This will ensure the auto-populated values in Table 3.2 of GSTR-3B are accurate and compliant with GST regulations.

FAQ’s

  • What are the recent changes related to reporting supplies in Table 3.2?

Starting from the November 2025 tax period, the auto-populated values in Table 3.2 of GSTR-3B for inter-state supplies made to unregistered persons, composition taxpayers, and UIN holders will be non-editable, and taxpayers will need to file their GSTR-3B with the system-generated auto-populated values only.

  • How can I rectify values in Table 3.2 of GSTR-3B if incorrect values have been auto-populated after November 2025 period onwards due to incorrect reporting of the same through GSTR-1?

If incorrect values are auto-populated in Table 3.2 after November 2025, then the taxpayers need to correct the values by making amendments through Form GSTR-1A for the same tax period. The values thus reported in GSTR-1A shall change the auto-populated values of table 3.2 in GSTR-3B instantly and the taxpayers can file their GSTR-3B with the updated values.
Moreover, the amendment of such supplies can always be reported in Form GSTR-1/IFF filed for subsequent tax periods.

  • What should I do to ensure accurate reporting in Table 3.2 of GSTR-3B?

Taxpayers should ensure that their supplies are reported correctly in their GSTR-1, GSTR-1A, or IFF. It is advised to review the draft GSTR-1 or GSTR-1A before filing so that any mistakes in the statement can be corrected therein. This will ensure that the accurate values are auto-populated in Table 3.2 of GSTR-3B.

  • Till what time/date I can amend values furnished in GSTR-1 through Form GSTR-1A?

As there is no cut-off date for filing Form GSTR-1A before GSTR-3B which means Form GSTR-1A can be filed after filing Form GSTR-1 and till the time of filing Form GSTR-3B. Hence, any amendment required in auto-populated values of table 3.2, same can be carried out through Form GSTR-1A till the moment of filing GSTR-3B. For more details on filing of GSTR-1A please click https://services.gst.gov.in/services/advisoryandreleases/read/506

Thanking You,
Team GSTN

AI Generated Precautions to Be Taken by Professionals (Summary)

  1. Ensure accurate and complete reporting of inter-state supplies in GSTR-1, GSTR-1A, and IFF to avoid incorrect auto-population in GSTR-3B.

  2. Review draft GSTR-1/GSTR-1A thoroughly before submission to prevent last-minute corrections.

  3. Use GSTR-1A promptly for amendments before filing GSTR-3B, as Table 3.2 becomes non-editable.

  4. Maintain reconciliation between books, GSTR-1, and GSTR-3B to detect errors early.

  5. Track auto-populated values in Table 3.2 regularly to ensure no mismatch with actual supplies.

  6. Avoid repeated amendments by strengthening internal documentation and invoice-wise validation.

  7. Educate clients and staff about the new non-editable status of Table 3.2 from Nov-2025 onward.

  8. Use periodic GSTR-1 vs. GSTR-3B comparison tools in ERP or GST systems.

  9. Maintain timely communication with vendors/customers to avoid wrong place-of-supply reporting.

  10. Keep evidence of all amendments made through GSTR-1A for audit and departmental verification.