The Goods and Services Tax Network (GSTN) has released a new advisory dated April 11, 2025, introducing a critical procedural update regarding Table 3.2 of Form GSTR-3B. This change directly impacts how businesses report inter-state supplies made to unregistered persons, composition dealers, and UIN (Unique Identification Number) holders.

This article aims to decode the advisory in a clear and corporate-friendly manner—explaining the revised process, the terms involved, and the practical implications for businesses.

Understanding Table 3.2 of GSTR-3B

What is Table 3.2?
Table 3.2 is a sub-section of Form GSTR-3B that captures specific inter-state outward supplies. These include:

  • Supplies made to unregistered persons (B2C inter-state)

  • Supplies to composition taxpayers

  • Supplies to UIN holders (e.g., embassies, UN bodies)

These details are carved out from the total outward supplies reported in Table 3.1 & 3.1.1 of the same return.

Source of Auto-Population
The values in Table 3.2 of GSTR-3B are auto-populated based on the data submitted in:

  • GSTR-1 (monthly/quarterly statement of outward supplies)

  • IFF (Invoice Furnishing Facility for quarterly filers)

  • GSTR-1A (optional amendment form prior to GSTR-3B filing)

What’s Changing from April 2025?

Starting with the April 2025 tax period, the auto-populated values in Table 3.2 of GSTR-3B will become non-editable. This means:

  • Taxpayers cannot manually edit the figures in Table 3.2 while filing GSTR-3B.

  • The values must match those declared in the relevant GSTR-1, GSTR-1A, or IFF.

If there’s a mismatch or an error in the auto-populated data, it can only be corrected through amendments in the source forms—not in GSTR-3B.

What This Means for Businesses

1. Enhanced Accuracy Required in GSTR-1

Businesses must take greater care while preparing GSTR-1 or using IFF, as these now directly lock in values for GSTR-3B. Errors or inconsistencies will carry forward unless rectified at source.

2. No Last-Minute Edits in GSTR-3B

Previously, if discrepancies arose during GSTR-3B filing, businesses could adjust values manually. That flexibility is now removed for Table 3.2. A correction mechanism exists—but it is indirect and time-sensitive.

3. Amendments via GSTR-1A or GSTR-1/IFF

In case of incorrect auto-population:

  • Corrections must be routed through GSTR-1A, if still within the GSTR-3B filing window.

  • Otherwise, businesses must wait for the next tax period and amend GSTR-1/IFF accordingly.

4. Risk of Mismatches in GSTR-3B vs. GSTR-1

Since authorities increasingly rely on system-generated data for compliance verification, discrepancies could lead to:

  • Notices for mismatched turnover

  • Delays in refunds (especially for exports)

  • Audit triggers

Frequently Asked Questions

Q1. What has changed in reporting Table 3.2 from April 2025?

From April 2025 onwards, values in Table 3.2 of GSTR-3B will be locked, and only system-generated values based on GSTR-1/IFF will be allowed.

Q2. What if Table 3.2 auto-fills incorrect data?

You can amend your GSTR-1 or file GSTR-1A (if GSTR-3B is not yet filed). After filing GSTR-3B, use the next period’s GSTR-1/IFF to correct it.

Q3. How can I avoid errors?

Report accurate inter-state supply values in GSTR-1/IFF. Cross-verify customer categories and place of supply before submission.

Q4. Is there a deadline to file GSTR-1A?

Yes, but it’s flexible: GSTR-1A can be filed any time after GSTR-1 and before GSTR-3B of the same tax period.

Suggested Actions for Businesses

  • Reinforce internal review processes for preparing outward supply data.

  • Educate accounting/filing teams on the implications of misclassification.

  • Use reconciliation tools to match GSTR-1 and GSTR-3B figures regularly.

  • Timely validate customer types (B2B, B2C, UIN) to avoid reporting errors.

Final Word

This procedural shift by GSTN reflects the growing move toward data integrity and automated reconciliation in the GST regime. While the change limits manual flexibility, it promotes cleaner compliance practices and aligns with India’s digitized tax ecosystem.

By tightening reporting accuracy at the source (GSTR-1/IFF), businesses can ensure a seamless GSTR-3B filing process and avoid unnecessary notices or compliance complications.

For tailored advice on how to optimize your GST compliance systems in light of this change, consider consulting a qualified tax advisor or system integrator.