GSTR-3B Table 3.2 to Be Auto-Populated and Non-Editable from July 2025

GSTN Advisory, Dated 19-07-2025

In continuation of its earlier advisory dated 11-04-2025, the Goods and Services Tax Network (GSTN) has announced a key change to the GSTR-3B filing process, effective from the July 2025 tax period.

1. Table 3.2 to Become Auto-Populated and Non-Editable

From July 2025 onwards, Table 3.2 of Form GSTR-3B, which captures details of inter-State supplies made to:

• Unregistered persons
• Composition taxpayers, and
• UIN holders will be auto-populated based on data filed in GSTR-1, GSTR-1A, or IFF, and will be non-editable by the taxpayer.

2. Mandatory Accuracy in GSTR-1/IFF Reporting

Taxpayers are advised to ensure that the relevant details in:

• GSTR-1 (monthly/quarterly)
• Invoice Furnishing Facility (IFF), or
• GSTR-1A (for amendments)

are reported accurately and completely, as these filings will directly impact the auto-filled values in GSTR-3B.

3. Correction Mechanism for Errors in Table 3.2

In case incorrect data is reflected in Table 3.2:

• Taxpayers cannot edit the values in GSTR-3B
• Corrections must be made through:

1. 1. GSTR-1A, or
   2. Subsequent GSTR-1/IFF filings in later periods

This ensures consistency and accuracy across GST returns.

4. Key Takeaway

This update reinforces the GSTN’s push for data consistency, automated reconciliation, and compliance accuracy. Taxpayers should revisit their data validation processes to avoid discrepancies and ensure smooth filing from the July 2025 return period onward.

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