The Good and Services Tax Network (GSTN), on December 05, 2025, issued an advisory on reporting values in Table 3.2 of GSTR-3B.
The following has been stated:
Table 3.2 of Form GSTR-3B reflects inter-state supplies made to unregistered persons, composition taxpayers, and UIN holders, and is auto-populated from the corresponding details reported in GSTR-1, GSTR-1A, and IFF.
With effect from the November 2025 tax period, the values auto-populated in Table 3.2 of GSTR-3B will be non-editable. Taxpayers will be required to file GSTR-3B only with the system-generated values in this table.
In case any modification is required in the auto-populated values, the same must be carried out through Form GSTR-1A for the same tax period. Any change reported in GSTR-1A will immediately reflect in Table 3.2 of GSTR-3B, enabling filing with updated values. Amendments can also be made later in subsequent GSTR-1 or IFF returns.
To avoid frequent amendments and ensure seamless filing, taxpayers are advised to report correct details in GSTR-1, GSTR-1A, or IFF. Accurate reporting in these returns will ensure correct auto-population in Table 3.2 of GSTR-3B.
There is no cut-off time for filing GSTR-1A before GSTR-3B. It can be filed any time after filing GSTR-1 up to the moment of filing GSTR-3B.
Please refer to the document attached below for more details.
