Reporting Values in Table 3.2 of GSTR-3B

Reporting Values in Table 3.2, On April 11, 2025, the Goods and Services Tax Network (GSTN) issued an advisory to clarify the reporting of inter-state supplies in Table 3.2 of Form GSTR-3B, effective from the April 2025 tax period. This update aims to streamline compliance for composition taxpayers and UIN holders by auto-populating data from Tables 3.1 and 3.1.1 of GSTR-3B, as well as corresponding inter-state supply values from GSTR-1, GSTR-1A, and IFF in requisite tables.

Starting April 2025, Table 3.2 of GSTR-3B will be auto-populated and non-editable, with values generated based on the data submitted. Taxpayers can only modify these values if amendments are required, either through corresponding tables in GSTR-1A or via Form GSTR-1/IFF for subsequent tax periods. The advisory ensures that incorrect inter-state supply values can be corrected by reporting accurate data in GSTR-1, GSTR-1A, or IFF, ensuring compliance with GST regulations.

Reporting Values in Table 3.2: Key Changes and FAQs

The primary change is the auto-population of Table 3.2 values from April 2025, making it non-editable for inter-state supplies. Taxpayers must file GSTR-3B with these auto-generated values, relying on prior submissions for accuracy. To rectify errors, taxpayers can amend data through GSTR-1A or subsequent filings. The advisory addresses common queries:

1. Changes in Reporting: Auto-populated values will appear from the April 2025 period, requiring taxpayers to ensure data accuracy in GSTR-1, GSTR-1A, or IFF.
2. Rectifying Errors: Incorrect values can be corrected via GSTR-1 after the period or through amendments in GSTR-1A/IFF for later periods.
3. Ensuring Accuracy: Taxpayers should verify inter-state supply data in GSTR-1 to ensure correct auto-population.
4. Amendment Timing: Amendments can be made via GSTR-1A before GSTR-3B filing or through GSTR-1A post-filing until the next GSTR-3B submission.

This move by GSTN simplifies compliance but emphasizes the need for precise initial reporting. Taxpayers are urged to review data regularly to avoid discrepancies.