The Goods and Services Tax Network (GSTN) has announced that starting from the July 2025 tax period, the auto-populated values in Table 3.2 of Form GSTR-3B will once again be made non-editable on the GST portal. This move comes after an earlier deferment based on taxpayer feedback and is aimed at ensuring more accurate and consistent GST return filing.
Earlier in April 2025, the GSTN had issued an advisory stating that inter-State supplies reported in Table 3.2 of GSTR-3B—including supplies to unregistered persons, composition taxpayers, and UIN holders—would be auto-populated from GSTR-1 and made non-editable. However, due to multiple representations from taxpayers citing difficulties, this functionality was temporarily deferred, and Table 3.2 remained editable to facilitate smoother compliance.
Now, with the re-introduction of this functionality from July 2025, taxpayers will be required to file GSTR-3B using the system-generated values for inter-State supplies. Any correction or amendment to the values in Table 3.2 must be made through Form GSTR-1A or via GSTR-1/IFF in subsequent tax periods.
Non-Editable Values: Table 3.2 of GSTR-3B will be auto-populated and non-editable from the July 2025 tax period onwards.
Correction Mechanism: Amendments to incorrect auto-populated data must be made through GSTR-1A or GSTR-1/IFF in later periods.
GSTR-1A Timeline: Taxpayers may file GSTR-1A at any point after GSTR-1 and until the time of filing GSTR-3B.
Accurate Upstream Reporting: Taxpayers are advised to ensure correct reporting in GSTR-1, GSTR-1A, or IFF to avoid discrepancies.
To avoid issues and ensure compliance, the GSTN has advised all taxpayers to diligently report inter-State supplies in their GSTR-1 or IFF. The correctness of Table 3.2 in GSTR-3B is entirely dependent on the accuracy of data reported in these upstream forms.
The GSTN has also issued a set of FAQs to help taxpayers understand the implications of these changes and the procedures to follow in case corrections are required.
This development marks another step towards automation and consistency in GST return filing, minimizing manual errors and promoting a more robust tax ecosystem.
Read More: GSTR-3B Filing Deadline Approaches: Businesses Urged to Submit June Returns by July 20, 2025
Mariya is the Senior Editor at Juris Hour. She has 5+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started as a freelance tax reporter in the leading online legal news companies like LiveLaw & Taxscan.
