GSTN Makes GSTR-3B Table 3.2 Auto-Populated and Non-Editable From Nov 2025

05 Dec 2025, GST News

1. Background and Objective

To improve reporting accuracy and reduce mismatches between outward supplies and tax payments, the GSTN has introduced a major change in the filing of GSTR-3B. Beginning from the November 2025 tax period, the values auto-populated in Table 3.2 of GSTR-3B will become non-editable. This table deals with inter-State supplies made to:

• Unregistered persons
• Composition taxpayers
• UIN holders

The move ensures that the tax liability reported in GSTR-3B aligns directly with outward supply data furnished in GSTR-1, GSTR-1A, and IFF.

2. Auto-Population of Data in Table 3.2

The figures shown in Table 3.2 of GSTR-3B will be system-generated based on:

• Form GSTR-1
• Form GSTR-1A
• Invoice Furnishing Facility (IFF)

Taxpayers will not be able to manually modify these values while filing GSTR-3B. The return must be filed using the exact auto-populated figures.

3. Correction Through GSTR-1A

3.1 Same-Period Corrections

If any corrections or modifications are required for Table 3.2 figures, taxpayers must route them through Form GSTR-1A for the same tax period.

• Changes made in GSTR-1A will instantly update the auto-populated values in GSTR-3B.
• This ensures that GSTR-3B reflects accurate and current details before filing.

4. Subsequent Period Amendments

Where required, amendments may also be made in subsequent periods, using:

• Form GSTR-1, or
• IFF

Such amendments will automatically flow into the later GSTR-3B corresponding to those periods.

5. Compliance Expectations for Taxpayers

Since the accuracy of GSTR-3B now depends entirely on outward supply reporting, taxpayers are advised to:

• Ensure accurate reporting in GSTR-1, GSTR-1A, and IFF
• Review values before submission, as they will directly impact GSTR-3B
• Avoid mismatch between outward supplies and tax payment
• Reconcile returns consistently to maintain data integrity

6. Release of FAQs and Clarifications

The GSTN has also published a set of FAQs to explain:

• The revised return filing process
• Movement of data between GSTR-1, GSTR-1A, IFF, and GSTR-3B
• Practical use-cases and error-handling scenarios

These FAQs aim to provide operational clarity, reduce confusion, and assist taxpayers in implementing the new mechanism smoothly.

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