Starting April 2025 tax period, the values in Table 3.2 of GSTR-3B will be auto-populated from inter-state supply details declared in GSTR-1, GSTR-1A, and IFF, and will be non-editable.
✅ Key Points to Note:
-
Non-editable Table 3.2: You can no longer manually edit values in Table 3.2 of GSTR-3B.
-
Amendments: Any corrections must be done through amendments in GSTR-1A or in GSTR-1/IFF of subsequent tax periods.
-
Accuracy Matters: Ensure accurate reporting in GSTR-1, GSTR-1A, or IFF to avoid discrepancies in GSTR-3B.
-
Flexibility with GSTR-1A: Amendments via Form GSTR-1A can be done anytime before filing GSTR-3B.
❓FAQs at a Glance:
-
Q: What changed?
A: Table 3.2 values in GSTR-3B are now auto-filled and locked from April 2025. -
Q: How to fix wrong entries?
A: Amend them in GSTR-1A or GSTR-1/IFF of future periods. -
Q: How to avoid issues?
A: Ensure correct reporting in your original GSTR-1 submissions. -
Q: Deadline for GSTR-1A?
A: No fixed deadline—as long as it’s done before filing GSTR-3B.
📌 This move aims to improve accuracy, reduce mismatches, and enhance compliance in GST filings.
