Quick Summary
Table 3.2 of Form GSTR-3B captures the interstate supplies made to unregistered persons, composition taxpayers, and UIN holders out of the supplies declared in Table 3.1 3.1.1 of GSTR-3B. The values in Table 3.2 of GSTR-3B auto-populate from corresponding interstate supplies declared in GSTR-1, GST
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FAQ :
From April 2025, the interstate supply values auto-populated in Table 3.2 of GSTR-3B will be non-editable. Taxpayers will need to file GSTR-3B with these auto-populated values only.
If incorrect values are auto-populated, you must amend them through Form GSTR-1A or by correcting your GSTR-1/IFF filings for subsequent tax periods.
To ensure accuracy, you should report your interstate supplies correctly in GSTR-1, GSTR-1A, or IFF. This will guarantee that the auto-populated values in Table 3.2 are correct.
There is no specific cut-off date for filing Form GSTR-1A before GSTR-3B. You can file GSTR-1A after submitting GSTR-1 and up until you file GSTR-3B, allowing amendments to Table 3.2 values until then.
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