GSTR-3B Table 3.2 to Stay Editable for Now | GSTN

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  • Last Updated on 17 May, 2025

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GSTR-3B Table 3.2

GSTN Advisory, Dated 16-05-2025

In response to feedback and concerns raised by taxpayers and industry stakeholders, the Goods and Services Tax Network (GSTN) has issued a clarification regarding the editability of Table 3.2 in Form GSTR-3B.

1. Background – Earlier Advisory Proposed Non-Editable Format

On April 11, 2025, the GSTN released an advisory stating that Table 3.2, which deals with inter-state supplies made to unregistered persons, composition taxpayers, and UIN holders, would become non-editable starting from the April 2025 return period. This proposed change was aimed at ensuring consistency with auto-populated data derived from e-invoices and e-way bills.

2. Current Update – Editable Status Maintained Temporarily

However, based on widespread concerns over potential discrepancies and the need for flexibility during return filing, the GSTN has now clarified that Table 3.2 will remain editable for the time being. This means that taxpayers can continue to review and modify auto-populated values before filing their returns.

3. Advisory for Taxpayers – Review and Amend If Necessary

Taxpayers are advised to carefully verify the auto-populated data in Table 3.2 and make corrections where required. Ensuring the accuracy of inter-state supply declarations is critical for proper tax reporting and avoiding future scrutiny or mismatches.

4. Future Implementation – Changes Will Be Communicated Separately

The GSTN has confirmed that any future move to make Table 3.2 non-editable will be notified through a separate communication. Taxpayers are encouraged to stay updated with official announcements to remain compliant with evolving GST return filing protocols.

Click Here To Read The Full Updates

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Author: Taxmann

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