In an earlier advisory dated April 11, 2025, taxpayers were informed that, starting from the April 2025 tax period, Table 3.2 of GSTR-3B relating to inter-State supplies to unregistered persons, composition dealers, and UIN holders would be auto-populated and non-editable. However, due to multiple representations from taxpayers citing practical difficulties in filing GSTR-3B, this functionality was deferred, and the table was temporarily made editable to ensure smooth return filing.

GSTN has now announced that, with effect from the July 2025 tax period, the earlier decision to make Table 3.2 non-editable is introduced again. From this period onwards, values in Table 3.2 will be auto-populated based on details furnished in GSTR-1, GSTR-1A, or IFF, and taxpayers will be required to file GSTR-3B using these system-generated values only.

In case the auto-populated values in Table 3.2 are incorrect due to prior reporting errors in GSTR-1:

• Taxpayers will not be able to edit them directly in GSTR-3B.
• Necessary corrections must be made by amending relevant entries through Form GSTR-1A or through subsequent GSTR-1/IFF filings.

To ensure accuracy and compliance, taxpayers are strongly advised to:

• Report correct details in GSTR-1, GSTR-1A, and IFF.
• Review auto-populated values before filing GSTR-3B.
• Make timely amendments if any discrepancy is noticed.

Additionally, taxpayers may file Form GSTR-1A even after submitting GSTR-1, up until the time of filing GSTR-3B. This ensures that any required amendment to Table 3.2 can still be made just before the final return submission.