GSTN has issued an Advisory dated 11th April 2025 regarding FAQs on figures to be reported/declared in Table 3.2 of GSTR-3B.
Table 3.2 of Form GSTR-3B records inter-state transactions with unregistered individuals, composition taxpayers, and UIN holders from the amounts reported in Tables 3.1 & 3.1.1 of GSTR-3B. The figures in Table 3.2 of GSTR-3B automatically draw from corresponding inter-state transactions reported in GSTR-1, GSTR-1A, and IFF in relevant tables.
GSTN has advised that from the April-2025 tax period, inter-state transactions auto-filled in Table 3.2 of GSTR-3B will become fixed. The GSTR-3B must be submitted with the auto-filled figures produced by the system only.
Thus, if any adjustment/correction is needed in auto-filled figures of Table 3.2 of GSTR-3B, it can only be made by revising the corresponding figures in respective tables of GSTR-1A or via Form GSTR-1/IFF submitted for later tax periods.
To make sure that GSTR-3B is submitted correctly with accurate figures of inter-state transactions, it is recommended to declare the correct figures in GSTR-1, GSTR-1A, or IFF. This will confirm the auto-filled figures in Table 3.2 of GSTR-3B are precise and aligned with GST rules.
| GSTN has recently issued an advisory regarding Table 3.2 of GSTR-3B. Initially, on 11th April 2025 GSTN issued an advisory stating that auto-populated values in Table 3.2 would become non-editable from April 2025 (i.e. returns to be filed in May 2025). Following taxpayer grievances, GSTN is reviewing these concerns. To ease filing, Table 3.2 will remain editable for now, as per recent GSTN advisory, allowing taxpayers to report or amend entries accurately. GSTN Advisory dated 16/05/2025: Reporting values in Table 3.2 of GSTR-3B |
FAQ’s on Declaring GSTR-3B Table 3.2 Figures
1. What changes apply to declaring transactions in Table 3.2?
From the April 2025 tax period, the auto-filled figures in Table 3.2 of GSTR-3B for inter-state transactions with unregistered individuals, composition taxpayers, and UIN holders will be fixed, and taxpayers must submit GSTR-3B with the auto-filled figures generated by the system only.
2. How can I correct figures in Table 3.2 of GSTR-3B if wrong figures are auto-filled after April 2025 due to incorrect declaration in GSTR-1?
If wrong figures are auto-filled in Table 3.2 after April 2025, taxpayers must adjust the figures by revising through Form GSTR-1A or via Form GSTR-1/IFF submitted for later tax periods.
3. What should I do to ensure precise declaration in Table 3.2 of GSTR-3B?
Taxpayers should confirm that inter-state transactions are declared accurately in their GSTR-1, GSTR-1A, or IFF. This will guarantee that precise figures are auto-filled in Table 3.2 of GSTR-3B.
4. Until when can I revise figures submitted in GSTR-1 through Form GSTR-1A?
As there is no deadline for submitting Form GSTR-1A before GSTR-3B, Form GSTR-1A can be submitted after submitting Form GSTR-1 and until the moment of submitting Form GSTR-3B. Hence, any correction needed in auto-filled figures of Table 3.2 can be performed through Form GSTR-1A until the submission of GSTR-3B.
GSTN Advisory dated 11/04/2025: Declaring GSTR-3B Table 3.2 Figures