Starting from November 2025, taxpayers will no longer be able to manually edit the values in Table 3.2 of the GSTR-3B form, as per the latest advisory from the Goods and Services Tax Network (GSTN). The values in this table will be automatically populated based on data from GSTR-1, GSTR-1A, and the Invoice Furnishing Facility (IFF). This change is aimed at streamlining the filing process and ensuring consistency in reported figures.
For any necessary corrections or amendments to inter-State outward supplies, such as those involving B2C transactions, composition taxpayers, or UIN holders, taxpayers must use the GSTR-1A form. Direct modifications in GSTR-3B will not be allowed. Once amendments are made in GSTR-1A, the updated figures will automatically reflect in Table 3.2 of GSTR-3B, facilitating accurate filing.
The advisory underscores the importance of precise reporting in GSTR-1 and IFF to minimize the need for amendments and to ensure a smooth filing process for GSTR-3B in subsequent periods. This move is part of an ongoing effort to enhance the accuracy and efficiency of the GST filing system.
Advisory Date: 5 December 2025
Order / Advisory Summary:
- Table 3.2 of GSTR-3B will become completely non-editable from the November 2025 tax period, and taxpayers must file GSTR-3B using only system-generated values.
- The values auto-populated in Table 3.2 will be sourced strictly from GSTR-1, GSTR-1A, and IFF, and taxpayers cannot override or modify these entries in GSTR-3B.
- Any corrections or amendments to inter-State outward supplies (B2C, composition taxpayers, UIN holders) must be made only through GSTR-1A, not directly in GSTR-3B.
- Amendments filed in GSTR-1A will instantly update the auto-populated figures in Table 3.2 of GSTR-3B, enabling taxpayers to file the return with updated values.
- GSTN advises taxpayers to ensure accurate reporting in GSTR-1 / IFF to avoid repeated amendments and ensure smooth filing of GSTR-3B in future periods.
https://www.gst.gov.in/newsandupdates/read/640
