In a relief to GST filers, the Goods and Services Tax Network (GSTN) has announced that Table 3.2 of Form GSTR-3B will remain editable for the time being, contrary to the earlier advisory that proposed making it non-editable starting April 2025.
The earlier advisory, dated April 11, 2025, had notified taxpayers that the auto-populated values in Table 3.2 of GSTR-3B - used to report inter-state supplies made to unregistered persons, composition taxpayers, and UIN holders - would become non-editable beginning with the April 2025 return period (to be filed in May 2025).
Official copy of the Advisory is as follows
This is to inform taxpayers of the following developments concerning Table 3.2 of Form GSTR-3B:
1. As per the earlier advisory dated April 11, 2025, it was communicated that the auto-populated values in Table 3.2 of Form GSTR-3B would be made non-editable starting from the April 2025 tax period (i.e., for the return to be filed in May 2025).
2. However, GSTN has received several representations and grievances from taxpayers regarding this change. These concerns are currently being examined and will be suitably addressed in due course.
3. In the interest of taxpayer convenience and to facilitate smooth filing, it has been decided that Table 3.2 shall remain editable for the time being. Taxpayers are advised to report or amend the auto populated entries, if required and furnish their returns accurately, ensuring the correctness of the disclosed information.
4. Taxpayers will be duly informed through a separate communication once the proposed changes are implemented on the GST Portal.
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