The GSTN has issued an Advisory dated 05.12. 2025, regarding reporting values in Table 3.2 of GSTR-3B. 

• Background  –Table 3.2 of Form GSTR-3B captures details of inter-State supplies made to Unregistered persons,  Composition taxpayers, and UIN holders. These values are auto-populated in GSTR-3B based on the data reported in GSTR-1, GSTR-1A, and IFF.
• Key Change – From the November 2025 filing period, the values auto-populated in Table 3.2 of GSTR-3B will become non-editable. Taxpayers must file GSTR-3B only with system-generated values. 
• Procedure for Rectification of Auto-Populated Values – Correction Through GSTR-1A (Same Tax Period) – If incorrect values appear in Table 3.2 of GSTR-3B due to wrong data in GSTR-1, amendments must be made in Form GSTR-1A for the same tax period. The values updated in GSTR-1A will instantly update the auto-populated figures in Table 3.2 of GSTR-3B. GSTR-3B can then be filed with the corrected values. Corrections can also be made through GSTR-1/IFF of subsequent periods, though the impact on the relevant month’s GSTR-3B will be only through same-period GSTR-1A.
• To ensure that GSTR-3B is filed accurately with the correct values with no hassle of frequent amendments, it is advised to report the correct values in GSTR-1, GSTR-1A, or IFF. This will ensure the auto-populated values in Table 3.2 of GSTR-3B are accurate and compliant with GST regulations.

FAQ’s

1. What are the recent changes related to reporting supplies in Table 3.2?

Starting from the November 2025 tax period, the auto-populated values in Table 3.2 of GSTR-3B for inter-state supplies made to unregistered persons, composition taxpayers, and UIN holders will be non-editable, and taxpayers will need to file their GSTR-3B with the system-generated auto-populated values only.

2. How can I rectify values in Table 3.2 of GSTR-3B if incorrect values have been auto-populated after November 2025 period onwards due to incorrect reporting of the same through GSTR-1?

If incorrect values are auto-populated in Table 3.2 after November 2025, then the taxpayers need to correct the values by making amendments through Form GSTR-1A for the same tax period. The values thus reported in GSTR-1A shall change the auto-populated values of table 3.2 in GSTR-3B instantly and the taxpayers can file their GSTR-3B with the updated values. Moreover, the amendment of such supplies can always be reported in Form GSTR-1/IFF filed for subsequent tax periods.

3. What should I do to ensure accurate reporting in Table 3.2 of GSTR-3B?

Taxpayers should ensure that their supplies are reported correctly in their GSTR-1, GSTR-1A, or IFF. It is advised to review the draft GSTR-1 or GSTR-1A before filing so that any mistakes in the statement can be corrected therein. This will ensure that the accurate values are auto-populated in Table 3.2 of GSTR-3B.

4. Till what time/date I can amend values furnished in GSTR-1 through Form GSTR-1A?

As there is no cut-off date for filing Form GSTR-1A before GSTR-3B which means Form GSTR-1A can be filed after filing Form GSTR-1 and till the time of filing Form GSTR-3B. Hence, any amendment required in auto-populated values of table 3.2, same can be carried out through Form GSTR-1A till the moment of filing GSTR-3B. For more details on filing of GSTR-1A please click https://services.gst.gov.in/services/advisoryandreleases/read/506

Source: GSTN