GSTR-3B Update: Inter-State Supply Data in Table 3.2 to Become Non-Editable from Nov 2025

The Goods and Services Tax Network (GSTN) is taking a significant step to tighten compliance and reporting accuracy in GSTR-3B filings. Starting from November 2025, the inter-state supply details in Table 3.2 will be non-editable, meaning taxpayers can no longer manually modify the auto-populated values.

This change reflects the government’s intent to ensure that GSTR-3B filings accurately mirror the supplies reported in GSTR-1 and related documents, reducing mismatches and enhancing overall GST compliance

What’s Changing in Table 3.2?

1.Focused Scope: Table 3.2 captures inter-state supplies to various categories of recipients, including:

• Unregistered persons
• Composition scheme for taxpayers
• UIN holders (like embassies and UN bodies)

These values are auto-populated directly from GSTR-1, GSTR-1A, and IFF submissions, making the system the primary source of truth for inter-state supply reporting.

2.Non-Editable Value: From November 2025 onwards:

• Table 3.2 will be locked for editing.
• Taxpayers must rely solely on system-generated figures.
• Direct manual entries or adjustments in GSTR-3B will no longer be possible.

3.Correcting Errors: New Process

    Errors in auto-populated data—often due to incorrect GSTR-1 submissions—must now be    

    corrected upstream:

1. Amend GSTR-1/IFF: Changes should be made in Form GSTR-1A for the same tax period.
2. Automatic Update: Corrected values will instantly reflect in Table 3.2 of GSTR-3B.
3. Future Adjustments: Any changes can also be reported in subsequent GSTR-1/IFF filings.
   
4. Deadline Flexibility: Amendments can be made any time after filing GSTR-1 and before filing GSTR-3B.

This process ensures data integrity and minimizes the need for post-filing corrections.

Implications for Taxpayers

• Increased accuracy: Auto-populated values reduce errors caused by manual entry.
• Greater compliance: The measure aligns GSTR-3B with actual outward supplies, ensuring consistency.
• Pre-filing diligence is required: Taxpayers must review GSTR-1/IFF carefully to avoid downstream corrections.
• Reduced audit risks: Proper upstream reporting will help mitigate GST audit scrutiny and mismatches.

Conclusion

The upcoming change in GSTR-3B, Table 3.2, highlights the GSTN’s focus on accurate, data-driven compliance. Taxpayers must carefully review GSTR-1 and IFF entries, use GSTR-1A for corrections, and treat Table 3.2 as a locked reflection of upstream reporting.