GSTN Advisory, Dated 19-07-2025
In continuation of its earlier advisory dated 11-04-2025, the Goods and Services Tax Network (GSTN) has issued an important update regarding changes to the filing of Form GSTR-3B, effective from the July 2025 tax period.
1. Table 3.2 of GSTR-3B to Be Auto-Populated and Non-Editable
From July 2025 onwards, Table 3.2 of Form GSTR-3B, which captures inter-State supplies made to:
- Unregistered persons
- Composition taxpayers
- UIN holders
will be auto-populated based on the data furnished in the following forms:
- Form GSTR-1
- Form GSTR-1A
- Invoice Furnishing Facility (IFF)
This table will be non-editable, and taxpayers will no longer be able to manually modify these details in GSTR-3B.
2. Accuracy in GSTR-1/IFF Filings Becomes Critical
To ensure the correctness of data auto-populated in Table 3.2, taxpayers must take extra care to accurately report relevant details in:
- Form GSTR-1 (monthly or quarterly, as applicable)
- IFF (for quarterly filers under QRMP scheme)
- Form GSTR-1A (for any amendments)
This alignment is essential for seamless auto-population and to avoid future mismatches or compliance issues.
3. Correction Mechanism for Errors in Table 3.2
If any errors are reflected in the auto-filled values of Table 3.2:
- Corrections cannot be made directly in GSTR-3B
- Instead, taxpayers should make corrections through:
-
- Form GSTR-1A, or
- Subsequent Form GSTR-1/IFF filings
This approach ensures consistency and reconciliation across return forms.
4. Objective – Streamlining Return Filing and Enhancing Data Integrity
This move by GSTN aims to:
- Automate data flow across return forms
- Improve accuracy and consistency in tax reporting
- Minimise manual errors and mismatches between GSTR-1 and GSTR-3B
5. Final Advisory
Taxpayers are advised to review and strengthen their internal processes for reporting outward supplies, particularly inter-State transactions to non-registered entities, to avoid discrepancies once auto-population becomes effective.
