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In this Arjuna-Krishna conversational explanation, the discussion focuses on the Government's decision to lock Table 3.2 of GSTR-3B and make it non-editable from the November 2025 tax period. Krishna explains that Table 3.2 contains details of inter-state supplies made to unregistered persons, compo
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Table 3.2 of GSTR-3B, which contains details of inter-state supplies made to unregistered persons, composition dealers, and UIN holders, is being locked and made non-editable.
The locking of Table 3.2 will be applicable from the November 2025 tax period onwards, as per the latest advisory dated 5th December 2025.
The government is locking Table 3.2 to address frequent mismatches between GSTR-1 and GSTR-3B, aiming to automate compliance and ensure data accuracy by preventing manual edits.
Once locked, the values in Table 3.2 will be auto-populated directly from the details provided in GSTR-1, GSTR-1A, and IFF. Taxpayers will not be able to edit these figures manually in GSTR-3B.
GSTR-1A becomes the final window for taxpayers to correct any mismatches or errors before filing GSTR-3B, as it can be filed after GSTR-1 and up until the GSTR-3B filing deadline.
The advantages include eliminating mismatches between GSTR-1 and GSTR-3B, preventing manipulation, encouraging disciplined reporting, and strengthening system-driven compliance.
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