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

Goods and Services Tax Network (GSTN) issued an advisory regarding the reporting of inter-state supplies in Table 3.2 of Form GSTR-3B which is effective from the April 2025 tax period. The advisory has been explained as below:

• Table 3.2 of GSTR-3B contains the records of intra-state supplies to unregistered persons, composition taxpayer and UIN holders which are not included in the Table 3.1 & 3.1.1 of GSTR-3B.
• After the issuance of advisory Table 3.2 of GSTR-3B becomes non-editable.
• Table 3.2 of GSTR-3B shall now be auto-populated.
• The values in Table 3.2 will directly be pulled from the entries already declared in GSTR-1 or the IFF i.e. auto-populated entries generated by the system only.

Method for Modification or Amendment  

• As the Table 3.2 of GSTR-3B now becomes non-editable, so any modifications or changes required shall be done through GSTR-1A or through GSTR-1/IFF for the following tax period 
• The taxpayer shall be unable to make any changes directly in Table 3.2 of GSTR-3B

Key Points to Remember While Filing GSTR-3B

• To make sure that GSTR-3B is filed correctly, it is advised to the taxpayer to ensure that the correct values are reported in GSTR-1, GSTR-1A or IFF
• As the correct values will be reported in GSTR-1 of GSTR-1A or IFF, the auto-populated Table 3.2 of GSTR-3B will be carrying the correct and accurate values.

(Disclaimer: This information is meant primarily for general informative purposes and is based on legally sourced web sources. The content is not a replacement for expert legal counsel, even if every effort has been made to assure its correctness and legitimacy. For guidance on particular circumstances, the user is advised to speak with a trained legal expert or other appropriate authorities. Neither the author nor the publisher guarantee that this material is applicable to specific situations, nor do they  assume any liability for any loss or damage resulting from its use.)

Useful Links

https://services.gst.gov.in/services/advisoryandreleases/read/594

Adv. Arushi Arora

B.Com, LL.B, LL.M