The Goods and Services Tax Network (GSTN) has issued an important advisory notifying that, effective from the July 2025 tax period, Table 3.2 of the GSTR-3B return form will be auto-populated and non-editable. This move aims to enhance data consistency and reduce manual errors in tax reporting.
From the notified period onwards, inter-State supply details reported in GSTR-3B Table 3.2 will be system-generated based on data filed in GSTR-1 and IFF (Invoice Furnishing Facility) returns. Taxpayers will only be able to file GSTR-3B using these auto-filled values, with no option to manually alter the figures.
How to Correct Errors?
If any discrepancies are found in the auto-populated data, taxpayers must correct them using:
- Form GSTR-1A, or
- Amendments in subsequent GSTR-1 or IFF returns
This ensures that any rectifications are reflected in the system before GSTR-3B is filed.
Who Will Be Affected?
The change impacts businesses making inter-State supplies to:
- Unregistered Persons
- Composition Dealers
- UIN (Unique Identification Number) Holders
These categories are specifically linked to Table 3.2, and hence are subject to the auto-population rule.
Filing Guidance
Taxpayers are advised that Form GSTR-1A can be submitted any time after filing GSTR-1 and before GSTR-3B, to ensure any necessary corrections are incorporated before final submission.
Industry Impact
Tax professionals and business owners are urged to review their return filing process in light of this change. Experts believe the move will streamline data reconciliation but caution that awareness and timely corrections are critical to avoid filing mismatches.
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