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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-edita
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FAQ :
Table 3.2 of Form GSTR-3B is used to report inter-state supplies made to unregistered persons, composition taxpayers, and UIN holders.
The original plan was to make the auto-populated values in Table 3.2 of GSTR-3B non-editable starting from the April 2025 tax period (filed in May 2025).
GSTN deferred the change because they received several representations and grievances from taxpayers regarding the proposed non-editability.
Yes, for the time being, Table 3.2 of Form GSTR-3B will remain editable to ensure taxpayer convenience.
Taxpayers are advised to report or amend auto-populated entries in Table 3.2 if required and furnish their returns accurately.
GSTN will inform taxpayers through a separate communication once the proposed changes are implemented on the GST Portal.
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