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