The Goods and Services Tax Network (GSTN) has announced that from July 2025, Table 3.2 of the GSTR-3B, which details inter-state supplies to unregistered persons, composition taxpayers, and UIN holders, will become non-editable again. This change follows a temporary period where manual edits were permitted due to taxpayer concerns. To correct any auto-populated figures, taxpayers will need to amend their GSTR-1A or subsequent GSTR-1/IFF filings.
The Goods and Services Tax Network (GSTN) has announced that, starting from the July 2025 tax period, Table 3.2 of GSTR-3B pertaining to inter-state supplies made to unregistered persons, composition taxpayers, and UIN holders, will once again be auto-populated and non-editable on the GST portal. This move comes after a temporary relaxation that allowed manual editing, introduced in response to widespread concerns from taxpayers over technical difficulties in filing returns.
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FAQ :
Table 3.2 of GSTR-3B will become non-editable from the July 2025 tax period onwards.
Table 3.2 pertains to inter-state supplies made to unregistered persons, composition taxpayers, and UIN holders.
If incorrect values are auto-populated, you can rectify them by amending the corresponding details in Form GSTR-1A or through Form GSTR-1/IFF filed for subsequent tax periods.
To ensure accuracy, you should report your inter-state supplies correctly in your GSTR-1, GSTR-1A, or IFF filings. This will ensure the auto-populated values in Table 3.2 are correct.
Yes, Form GSTR-1A can be filed after Form GSTR-1 and up until the time of filing Form GSTR-3B, allowing amendments to auto-populated values in Table 3.2.