Advisory on reporting values in Table 3.2 of GSTR-3B

Notification/Circular No.: Advisory dated May 16, 2025

Applicable Act/Rule: Central Goods and Services Tax Act, 2017

Applicable Section/Rule: Rule 61

Table 3.2 of GSTR-3B is used by GST-registered taxpayers to report details of inter-State outward taxable supplies made to unregistered persons, composition taxpayers, and UIN holders.

GSTN had proposed to make Table 3.2 of GSTR-3B non-editable from the April 2025 tax period. In response to multiple taxpayer representations and concerns, this change has been deferred. The table will remain editable for now, allowing corrections or amendments to auto-populated values.

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