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.
✅ 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.
❓ 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.
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