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

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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