{"id":3416,"date":"2025-04-15T22:18:43","date_gmt":"2025-04-15T16:48:43","guid":{"rendered":"https:\/\/centaxblogs.taxmann.com\/?p=3416"},"modified":"2025-04-15T22:18:43","modified_gmt":"2025-04-15T16:48:43","slug":"gstn-clarifies-on-state-wise-reporting-of-inter-state-supplies-under-table-3-2-of-gstr-3b","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/gstn-clarifies-on-state-wise-reporting-of-inter-state-supplies-under-table-3-2-of-gstr-3b","title":{"rendered":"GSTN Clarifies on State-Wise Reporting of Inter-State Supplies Under Table 3.2 of GSTR-3B"},"content":{"rendered":"

GSTN Advisory, Dated 11-04-2025<\/em>\u00a0<\/strong><\/p>\n

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\u2014sourced from GSTR-1, GSTR-1A, or IFF\u2014shall 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.<\/p>\n

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.<\/p>\n","protected":false},"excerpt":{"rendered":"

GSTN Advisory, Dated 11-04-2025\u00a0 The Goods and Services Tax Network (GSTN) has…<\/p>\n","protected":false},"author":5,"featured_media":3418,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[37,62,189],"tags":[],"class_list":["post-3416","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst","category-news","category-gst-statutory-scope"],"yoast_head":"\nGSTN Clarifies on State-Wise Reporting of Inter-State Supplies Under Table 3.2 of GSTR-3B<\/title>\n<meta name=\"description\" content=\"GSTN has mandated non-editable auto-population of inter-State supply details in Table 3.2 of GSTR-3B from April 2025, requiring corrections through GSTR-1, GSTR-1A, or IFF.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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