Advisory on reporting Inter-State supplies in table 3.2 of GSTR-3B
Advisory on Reporting Inter-State Supplies in Table 3.2 of GSTR-3B
This is to inform taxpayers about the upcoming implementation regarding Table 3.2 of GSTR-3B, which deals with inter-State supplies.
🔄 Background:
An earlier advisory dated April 11, 2025, stated that starting from the April 2025 tax period, values for inter-State supplies auto-populated in Table 3.2 of GSTR-3B would be non-editable, and GSTR-3B must be filed using these system-generated figures.
However, due to multiple representations citing practical difficulties, the implementation of this rule was temporarily deferred, and Table 3.2 was made editable again for taxpayers’ convenience.
âś… New Implementation Effective July 2025:
The earlier plan to make Table 3.2 auto-populated and non-editable is now being re-introduced with effect from the July 2025 tax period.
- Any corrections to auto-populated values in Table 3.2 will need to be made through amendments in GSTR-1A or via subsequent filings of GSTR-1/IFF.
- Direct manual editing of Table 3.2 in GSTR-3B will no longer be allowed.
⚠️ Important Advisory for Taxpayers:
To ensure accurate and compliant GSTR-3B filings:
- Double-check and report inter-State supplies correctly in GSTR-1, GSTR-1A, or IFF.
- This will help avoid discrepancies in the auto-populated data in Table 3.2 of GSTR-3B.
âť“ Frequently Asked Questions (FAQs)
1. What changes are being implemented in Table 3.2?
From July 2025 onwards, Table 3.2 of GSTR-3B, which shows inter-State supplies made to:
- Unregistered persons,
- Composition dealers, and
- UIN holders
will be auto-populated and non-editable.
2. How can I correct values in Table 3.2 if they are wrong?
Corrections must be made through:
- Form GSTR-1A, or
- Form GSTR-1/IFF filed in subsequent periods.
3. How can I avoid incorrect auto-populated data in Table 3.2?
Ensure all inter-State outward supplies are correctly reported in:
- GSTR-1 during the current month,
- Or, via amendments in GSTR-1A, if required.
4. Until when can I file Form GSTR-1A?
There is no deadline for filing GSTR-1A before filing GSTR-3B.
You can file Form GSTR-1A anytime after GSTR-1 and up to the point of filing GSTR-3B for the same tax period.
For accurate compliance and smooth return filing, taxpayers are encouraged to review and verify their GSTR-1 data before GSTR-3B is due.
For queries, you may contact the GST helpdesk or consult your tax professional.
CA Cult YouTube:
1. TCS Credit of minor in the hands of Parent | Clubbing | Union Budget 2024
2. Calculation of Income Tax FY 2024-25 | Old vs New Regime | For Salaried Employees
