Table 3.2 of GSTR-3B is used to capture inter-state outward supplies made to unregistered persons, composition taxpayers, and UIN holders. Previously, values in this table were auto-populated from GSTR-1, GSTR-1A, and IFF but could be manually edited. This posed a risk of mismatch between outward supply returns and summary returns, leading to reconciliation issues. 

To improve consistency and streamline data reporting, the GSTN has announced that, from the April 2025 tax period onwards, the values auto-populated in Table 3.2 of GSTR-3B will be system-generated and locked for editing. This update aims to eliminate discrepancies between GSTR-1 and GSTR-3B and promote better compliance. 

Comparison of Provisions 

Amendments and Their Implementation 

• Auto-population Locked: Starting April 2025, GSTR-3B Table 3.2 values will reflect data declared in GSTR-1/GSTR-1A/IFF only, with no provision for manual override. 

• Corrections via GSTR-1A: If taxpayers discover errors, they can amend GSTR-1 through GSTR-1A until GSTR-3B is filed. 

• Upstream Accuracy Crucial: Accurate and timely filing of GSTR-1 and IFF becomes critical to ensure correctness in GSTR-3B. 

Advantages of the Amendments 

• Data Integrity: Ensures the figures in GSTR-3B match the outward supply details in GSTR-1, reducing audit risks. 

• Ease of Reconciliation: Minimises the mismatch between forms, improving return matching with suppliers and departments. 

• Simplified Compliance: Reduces manual intervention and standardises return filing processes. 

Implications and Future Prospects 

• Taxpayer Responsibility: The onus is now on taxpayers to enter correct data at the source. Late or incorrect entries in GSTR-1 will result in inaccuracies in GSTR-3B unless corrected promptly. 

• System Integration: This move is a step toward a more automated and tightly integrated GST return system, possibly paving the way for auto-drafted returns in the future. 

Conclusion 

With this change, GSTN has reinforced the importance of accurate upstream reporting. By making Table 3.2 of GSTR-3B non-editable, the compliance burden shifts to the earlier stages of return filing, encouraging transparency and uniformity. Taxpayers must exercise caution in furnishing data in GSTR-1/IFF, as this will directly determine their monthly GSTR-3B summary without room for correction post auto-population.