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, composition dealers, and UIN holders and frequent mismatches between GSTR-1 and GSTR-3B prompted the Government to automate and lock this table.
The conversation outlines the entire timeline of advisories April 2025, July 2025 and finally December 2025, each deferring the implementation, humorously compared to "Tarikh pe Tarikh". Once locked, values in Table 3.2 will be auto-populated solely from GSTR-1, GSTR-1A, and IFF and taxpayers can no longer edit them during GSTR-3B filing.
The dialogue highlights how GSTR-1A becomes the final correction window before filing GSTR-3B, and stresses advantages (mismatch removal, discipline, system-driven compliance) as well as disadvantages (dependence on portal auto-population, difficulty correcting mistakes). Krishna concludes that GSTR-1 has now become the "King", urging taxpayers to maintain accuracy and reconcile monthly.
Arjuna (Fictional Character): Krishna, the Government has been talking continuously about locking of GSTR-3B and making it non-editable. What is happening? Why is this table being locked?
Krishna (Fictional Character): Arjuna, Table 3.2 of GSTR-3B contains details of inter-state supplies made to unregistered persons, composition taxpayers and UIN holders.
Earlier, taxpayers could edit this table in GSTR-3B. But the Government noticed mismatches between GSTR-1 and GSTR-3B, creating compliance issues. Therefore, the Government decided that values in Table 3.2 will be auto-populated from GSTR-1, GSTR-1A and IFF and taxpayers will not be allowed to edit it.
Arjuna (Fictional Character): Krishna, so only Table 3.2 will be locked in GSTR-3B? and from which month will the locking apply?
Krishna (Fictional Character): Yes Arjuna, as of now only Table 3.2 will be locked. This table contains inter-state outward supplies to special categories as stated above. As per latest advisory dated 5th December 2025, the Locking Applicable from November 2025 tax period onwards.
This locking has been announced multiple times with different implementation dates and deferred repeatedly.
Arjuna (Fictional Character): Krishna, so this is like the famous dialogue - "Tarikh pe Tarikh"! Tell me, how many times has the Government deferred this locking, and from which dates?
Krishna (Fictional Character): Arjuna, truly, "Tarikh pe Tarikh" happened here! Let us see the timeline
First Advisory dated 11th April 2025 states that from April 2025 tax period, Table 3.2 will become non-editable. But taxpayers faced difficulty, So Government deferred it.
Second Advisory dates 19th July 2025 which states that Implementation was deferred earlier due to hardship to taxpayers. Now locking will be re-introduced from July 2025 tax period.
Third Advisory dated 5th December 2025, this advisory says that from November 2025 tax period onwards, values auto populated in Table 3.2 will be non-editable.
So, Arjuna, Government postponed it twice and finally fixed it from November 2025.
Arjuna (Fictional Character): Krishna, if Table 3.2 becomes non-editable, how will filing of GSTR-3B get impacted? What role will GSTR-1 and GSTR-1A play?
Krishna (Fictional Character): Arjuna, once Table 3.2 of GSTR-3B becomes non-editable from the November 2025 tax period, the taxpayer will no longer be able to manually change it. The system will automatically pull these figures from the details furnished in GSTR-1, GSTR-1A, and the IFF, and the taxpayer must file GSTR-3B strictly with those system-generated values. Therefore, if any correction, modification, or amendment is required, it must be carried out through GSTR-1A for that same tax period or, if needed, through amendments in the subsequent GSTR-1/IFF. Importantly, GSTR-1A becomes the taxpayer's final opportunity to correct mismatches before filing GSTR-3B because GSTR-1A can be filed any time after filing GSTR-1 and up to the moment before filing GSTR-3B. Thus, accuracy in GSTR-1 and timely use of GSTR-1A are now crucial.
Arjuna (Fictional Character): Krishna, what are the advantages and disadvantages of locking of this table 3.2 of GSTR-3B?
Krishna (Fictional Character): Arjuna, following are some of the advantages and disadvantages:
Advantages:
1. Eliminates mismatch between GSTR-1 and GSTR-3B.
2. Prevents manipulation or window-dressing in GSTR-3B
3. Encourages disciplined and accurate monthly reporting
4. Strengthens system-based compliance and automation.
Disadvantages:
1. Any mistake in GSTR-1 becomes difficult to correct immediately
2. Dependence on portal auto-population increased.
3. Rectification of GSTR-3B return is not available for immediate correction in GSTR-3B.
Arjuna (Fictional Character): Krishna, finally, what should taxpayers learn from all this?
Krishna (Fictional Character): Arjuna, the lesson is very clear now, GSTR-1 is now becoming the King. Your GSTR-3B will mirror whatever you report in GSTR-1/1A. If GSTR-1 is wrong, you suffer in GSTR-3B and you may face notices. Government wants taxpayers to report correctly at source, not adjust things at the GSTR-3B stage. Do not wait till year-end. Match GSTR-1, GSTR-2B, books every month to maintain accuracy. Use GSTR-1A wisely as this is your final window to correct mistakes before filing GSTR-3B. The government system is moving towards automation, eliminating manual editing, strong data matching. Those who follow discipline will have no issues.
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