Mandatory Change: Table 3.2 of GSTR-3B is Now Non-Editable

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Advisory on Filing GSTR-3B with Auto-Populated Inter-State Supply Values (Dec 5th, 2025).

This advisory from the GST Network announces a critical change to the filing procedure of Form GSTR-3B. To enhance data consistency and compliance, the values declared in Table 3.2—which captures inter-state supplies—will now be mandatory and non-editable, starting from the November 2025 tax period onwards.

What is Captured in Table 3.2 of GSTR-3B?

Table 3.2 of Form GSTR-3B captures the inter-state supplies made to three specific categories of recipients, taken out of the total supplies declared in Table 3.1 & 3.1.1 of GSTR-3B:

  • Unregistered persons.
  • Composition taxpayers.
  • UIN (Unique Identification Number) holders.

This data is auto-populated from corresponding supplies declared in GSTR-1, GSTR-1A, and IFF (Invoice Furnishing Facility) in the requisite tables.

The New Filing Procedure: Non-Editable Values

Starting from the November 2025 tax period onwards, the core change is as follows:

Mandatory Filing Requirement:

The value of supplies auto-populated in Table 3.2 of GSTR-3B from the returns/forms mentioned above, shall be made non-editable. The GSTR-3B shall be filed henceforth with the system generated auto-populated values only in table 3.2.

How to Modify/Amend Auto-Populated Values

If you identify an error and need to correct the auto-populated value in Table 3.2, the modification must be made in the source forms:

  • For Instant Amendment: Any modification/amendment required in the auto-populated values of Table 3.2 of GSTR-3B can be done through GSTR-1A for the same tax period. The values thus reported in GSTR-1A shall change the auto-populated values of table 3.2 in GSTR-3B instantly, allowing you to file GSTR-3B with the updated values.
  • For Future Amendment: The amendment of such supplies can always be reported in Form GSTR-1/IFF filed for subsequent tax periods.

Key Takeaway 💡

This change mandates accuracy in the initial filing of GSTR-1/IFF for all inter-state supplies, as manual correction in GSTR-3B's Table 3.2 is no longer possible. To ensure GSTR-3B is filed accurately with no hassle, it is advised to report the correct values in GSTR-1, GSTR-1A, or IFF. This enforces a direct link between the outward supply reporting forms and the liability summary, ensuring compliance with GST regulations.

Source: Advisory on reporting values in Table 3.2 of GSTR-3B, GST Portal, Dated: Dec 5th, 2025.

Statutory Reference: Form GSTR-3B, Form GSTR-1, GSTR-1A, and IFF.


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