GSTN Issues Advisory on Reporting of Inter-State Supplies Under Table 3.2 of GSTR-3B

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  • Last Updated on 15 April, 2025

GSTR-3B Table 3.2

GSTN Advisory, Dated 11-04-2025

The Goods and Services Tax Network (GSTN) has issued an advisory stating that Table 3.2 of Form GSTR-3B would be non-editable from the April 2025 tax period. This table auto-populates inter-state supply details made to unregistered persons, composition taxpayers, and UIN holders based on data reported in Form GSTR-1, Form GSTR-1A, or IFF. Therefore, manual edits will no longer be allowed, and Form GSTR-3B must be filed with system-generated values.

Further advised that, any corrections should be made by amending the corresponding values in Form GSTR-1A or through Form GSTR-1/IFF in subsequent periods. The taxpayers should ensure accurate reporting in the respective forms to avoid discrepancies and maintain GST compliance.

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Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied