GSTN Advisory, Dated 16-05-2025
In response to concerns and feedback from taxpayers and industry stakeholders, the Goods and Services Tax Network (GSTN) has announced that Table 3.2 of Form GSTR-3B will continue to remain editable for the time being.
1. Background
Previously, GSTN had issued an advisory proposing that Table 3.2—which captures details of inter-State supplies made to unregistered persons, composition taxpayers, and UIN holders—would be made non-editable starting with the April 2025 return period. The aim was to align this table with auto-populated data from e-invoicing and e-way bill systems.
2. Current Clarification: Implementation Deferred
However, in view of practical difficulties and taxpayer grievances, GSTN has deferred the proposed implementation. For now, taxpayers can continue to edit and update entries in Table 3.2 to ensure correct and complete reporting of inter-State outward supplies.
3. Advisory for Taxpayers
Taxpayers are advised to:
- Review the auto-populated data in Table 3.2 carefully.
- Make amendments where necessary to ensure accurate and compliant return filing.
- Stay alert for further announcements regarding the final implementation of the proposed change.
4. Future Notification Expected
GSTN has assured that a separate communication will be issued to notify taxpayers once the changes are formally implemented on the GST portal. Until then, the current editable status of Table 3.2 remains in effect.
