GSTN Advisory, Dated 11-04-2025
The Goods and Services Tax Network (GSTN) has issued an advisory dated 11-04-2025 regarding the reporting of inter-State supplies in Table 3.2 of Form GSTR-3B. This table captures inter-State supplies made to unregistered persons, composition taxpayers, and UIN holders, based on the data declared in Tables 3.1 and 3.1.1 of GSTR-3B. The advisory notifies that effective from the tax period commencing on 01-04-2025, the values auto-populated in Table 3.2—sourced from GSTR-1, GSTR-1A, or IFF—shall become non-editable. Taxpayers will be required to file GSTR-3B using only the system-generated auto-populated figures in Table 3.2 without manual modifications.
Accordingly, any rectification to the auto-populated values in Table 3.2 must be undertaken by amending the relevant data through Form GSTR-1A or by revising the figures in GSTR-1/IFF filed for subsequent tax periods. To ensure accurate auto-population, taxpayers are advised to report correct details of inter-State supplies in GSTR-1, GSTR-1A, or IFF.
