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Dated: 5 December 2025

Table 3.2 of Form GSTR-3B captures details of inter-state supplies made to:

Unregistered persons
Composition taxpayers
UIN holders

These values are derived out of total supplies declared in Table 3.1 & 3.1.1 of GSTR-3B and are auto-populated from the corresponding details furnished in GSTR-1, GSTR-1A, and IFF.

🔔 Key Update (Applicable From November 2025 Tax Period Onwards)

1️⃣ Table 3.2 Becomes Non-Editable

From the November 2025 return period, the system auto-populated values in Table 3.2 of GSTR-3B will be non-editable.
Taxpayers must file GSTR-3B using only the system-generated values.

This ensures accurate reconciliation between outward supply statements (GSTR-1/IFF) and tax payments (GSTR-3B).

🔄 How to Correct Auto-Populated Values in Table 3.2

If the values in Table 3.2 are incorrect due to wrong reporting in GSTR-1/IFF, the correction cannot be done in GSTR-3B.

2️⃣ Changes Are Allowed Only Through GSTR-1A

Taxpayers may:

Make modifications/amendments in GSTR-1A for the same tax period.
Once submitted, GSTR-1A updates Table 3.2 instantly and taxpayers can then file GSTR-3B with updated values.

Additionally, amendments can always be made in GSTR-1/IFF of subsequent tax periods as per routine amendment rules.

✔ Best Practice Advisory

To avoid mismatch and repeated amendments:

3️⃣ Report Accurate Values in GSTR-1 / GSTR-1A / IFF

Taxpayers should:

Carefully review draft GSTR-1 or GSTR-1A
Ensure correct classification of inter-state supplies
Verify B2C inter-state reporting to avoid system mismatch
File after confirming values because GSTR-3B will rely purely on system data

Accurate reporting ensures error-free auto-population in Table 3.2.

📌 FAQ’s

Q1. What is the recent change related to Table 3.2?

Beginning November 2025, auto-populated values in Table 3.2 of GSTR-3B will be non-editable.
GSTR-3B must be filed exactly as per system-generated values derived from GSTR-1/GSTR-1A/IFF.

Q2. How do I correct incorrectly auto-populated values?

If incorrect values appear due to incorrect reporting in GSTR-1:

Submit corrections in GSTR-1A for the same tax period.
Once submitted, the system will instantly update Table 3.2 of GSTR-3B.
Then file GSTR-3B with corrected values.

Further amendments can still be made in GSTR-1/IFF of later periods.

Q3. How can I ensure accurate reporting in Table 3.2?

Always verify GSTR-1/GSTR-1A/IFF before filing
Correct any errors in outward supply details immediately in GSTR-1A
Ensure correct reporting of inter-state B2C supplies
Avoid discrepancies between outward supply and tax payment returns

Accurate reporting avoids compliance issues and unnecessary amendments.

Q4. Till when can I file Form GSTR-1A to correct Table 3.2 values?

There is no cut-off time before filing GSTR-3B.
You may file GSTR-1A anytime after filing GSTR-1 and until the moment you file GSTR-3B for that tax period.

This means amendments in Table 3.2 can be made using GSTR-1A right up to filing of GSTR-3B.