The Goods and Services Tax Network (GSTN) has announced a significant update for taxpayers filing GSTR-3B, effective November 2025. This change impacts Table 3.2, which captures inter-state supplies to unregistered persons, composition taxpayers, and UIN holders. The update aims to enhance accuracy and compliance by reducing manual errors.
Key GSTN Update
From November 2025, values in Table 3.2 will be:
- Auto-populated from GSTR-1, GSTR-1A, and IFF.
- Non-editable in GSTR-3B.
Taxpayers must file GSTR-3B using these system-generated values.
How to Correct Auto-Populated Values?
- Use Form GSTR-1A for the same tax period to make amendments before filing GSTR-3B. Updates reflect instantly.
- Further corrections can be made in GSTR-1/IFF for subsequent periods.
- No cut-off applies before filing GSTR-3B; GSTR-1A can be filed anytime prior.
What is GSTR-1A?
Introduced via Notification 12/2024, GSTR-1A is an optional facility allowing taxpayers to add or amend supply details before filing GSTR-3B.
Key Features:
- Can be filed once per tax period.
- Changes update liability in GSTR-3B and ITC in GSTR-2B for the next period.
- Available for Monthly filers from GSTR-1 due date until GSTR-3B filing. Also, for QRMP taxpayers after GSTR-1/IFF filing until GSTR-3B submission.
- GSTIN corrections for recipients must be done in the next period’s GSTR-1.
Best Practices for Accurate Filing
- Reporting the correct details in GSTR-1/GSTR-1A/IFF.
- Review drafts before submission to avoid amendments and penalties.
Conclusion
This GSTN update ensures automated compliance and consistency across returns. By making Table 3.2 non-editable, taxpayers can avoid manual errors and improve filing accuracy. For official instructions, refer to GSTN Advisory dated 05/12/2025 on the GST portal.