The GSTN has issued an Advisory dated 19.07.2025, regarding Auto-Populated Values in Table 3.2 of GSTR-3B (Effective July 2025). This move aims to align GSTR-1 data with GSTR-3B liabilities to prevent mismatches and improve compliance. Taxpayers must proactively ensure accuracy in GSTR-1/IFF to avoid system-generated discrepancies in GSTR-3B Table 3.2.

Background:

As per earlier advisory dated 11th April 2025, Table 3.2 of GSTR-3B (reporting inter-State supplies to Unregistered persons, Composition taxpayers, UIN holders), which was planned to be made non-editable from the April 2025 tax period.

However, due to taxpayer difficulties, this implementation was deferred temporarily, and editing was re-enabled. The auto-populated values in Table 3.2 of GSTR-3B will be non-editable again from the July 2025 tax period. These values will be system-generated based on GSTR-1/IFF data and cannot be changed in GSTR-3B directly.

Correction Mechanism 

If there’s an error in Table 3.2 values, it can be corrected through Form GSTR-1A (editable after filing GSTR-1 but before filing GSTR-3B); or GSTR-1/IFF of subsequent tax periods (for post-GSTR-3B corrections). Ensure accurate data in GSTR-1/GSTR-1A/IFF, particularly for inter-State B2C, Composition, and UIN outward supplies. Once filed, GSTR-3B Table 3.2 will mirror those values without manual override.

Related FAQs for reference

1. What changes from July 2025?

Sol. Table 3.2 becomes non-editable; must use system values.

2. How to fix incorrect Table 3.2 values, if incorrect values have been auto-populated after July 2025 period onwards due to incorrect reporting of the same through GSTR-1?

Sol. Amend in GSTR-1A (before GSTR-3B) or in GSTR-1/IFF of later periods.

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

Sol. Report correct values in GSTR-1 or IFF upfront.

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

Sol. Anytime post GSTR-1, before GSTR-3B is filed.

Source: GSTN