Important Update Regarding GSTR-3B Table 3.2 Reporting\n\nThis advisory provides crucial information concerning the reporting of values in Table 3.2 of Form GSTR-3B.\n\n## Understanding Table 3.2 of GSTR-3B\n\nTable 3.2 in Form GSTR-3B is designed to capture inter-state supplies made to unregistered individuals, taxpayers opting for the composition scheme, and UIN (Unique Identity Number) holders. These figures are automatically populated from the corresponding details declared in GSTR-1, GSTR-1A, and the Invoice Furnishing Facility (IFF) within the respective tables, contributing to the total supplies reported in Tables 3.1 and 3.1.1 of GSTR-3B.\n\n## Non-Editable Nature from November 2025\n\nStarting from the tax period of November 2025, the values that are auto-populated in Table 3.2 of GSTR-3B from GSTR-1, GSTR-1A, and IFF will become non-editable. This means taxpayers will be required to file their GSTR-3B using only the system-generated auto-populated values for this specific table.\n\n## Amending Auto-Populated Values\n\nShould there be a need to modify or amend the auto-populated values in Table 3.2 of GSTR-3B, taxpayers can do so by utilizing Form GSTR-1A for the same tax period. Any changes reported in GSTR-1A will instantly update the auto-populated values in Table 3.2 of GSTR-3B, allowing taxpayers to file their return with the corrected figures. Additionally, such amendments can always be reported in Form GSTR-1 or IFF filed for subsequent tax periods.\n\n## Ensuring Accurate Reporting\n\nTo guarantee the accurate filing of GSTR-3B without the need for frequent amendments, it is strongly recommended that taxpayers report precise values in their GSTR-1, GSTR-1A, or IFF from the outset. This practice will ensure that the auto-populated values in Table 3.2 of GSTR-3B are correct and comply with GST regulations. It is advisable to review the draft GSTR-1 or GSTR-1A before filing to correct any potential errors.\n\n## Frequently Asked Questions (FAQs)\n\n### What are the recent changes for reporting supplies in Table 3.2?\n\nEffective from the November 2025 tax period, the auto-populated figures in Table 3.2 of GSTR-3B, pertaining to inter-state supplies to unregistered persons, composition taxpayers, and UIN holders, will no longer be editable. Taxpayers must proceed with filing their GSTR-3B using only the values automatically generated by the system.\n\n### How can I correct values in Table 3.2 of GSTR-3B if incorrect values are auto-populated after November 2025?\n\nIf incorrect values appear in Table 3.2 after November 2025 due to inaccurate reporting in GSTR-1, taxpayers must rectify these by making amendments through Form GSTR-1A for the relevant tax period. Changes submitted via GSTR-1A will immediately reflect in Table 3.2 of GSTR-3B, enabling taxpayers to file their GSTR-3B with updated information. Furthermore, amendments for such supplies can also be included in GSTR-1 or IFF filed for later tax periods.\n\n### What steps should I take to ensure accurate reporting in Table 3.2 of GSTR-3B?\n\nTaxpayers should prioritize reporting their supplies accurately in GSTR-1, GSTR-1A, or IFF. It is recommended to carefully review the draft GSTR-1 or GSTR-1A before submission to correct any errors beforehand. This diligence will ensure that Table 3.2 of GSTR-3B is auto-populated with precise values.\n\n### What is the deadline for amending values in GSTR-1 through Form GSTR-1A?\n\nThere is no specific cut-off date for filing Form GSTR-1A before GSTR-3B. This means Form GSTR-1A can be filed after GSTR-1 and up until the moment of filing Form GSTR-3B. Therefore, any necessary amendments to the auto-populated values in Table 3.2 can be performed via Form GSTR-1A right up to the point of filing GSTR-3B. For more details on GSTR-1A filing, please refer to: https://services.gst.gov.in/services/advisoryandreleases/read/506\n\nOriginal Link: https://services.gst.gov.in/services/advisoryandreleases/read/640