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TMI BlogAdvisory on reporting values in Table 3.2 of GSTR-3BX X X X Extracts X X X X X X X X Extracts X X X X ..... Advisory on reporting values in Table 3.2 of GSTR-3B X X X X Extracts X X X X X X X X Extracts X X X X ..... and IFF in requisite tables. 2. It is to inform you that from April-2025 tax period, inter-state supplies auto-populated in Table 3.2 of GSTR-3B will be made non-editable. The GSTR-3B shall be filed with the auto-populated values as generated by the system only. 3. Therefore, in case any modification/amendment is required in auto-populated values of Table 3.2 of GSTR-3B, same can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be done only by amending the corresponding values in respective tables of GSTR-1A or through Form GSTR-1/IFF filed for subsequent tax periods. 4. To ensure that GSTR-3B is filed accurately with the correct values of inter-state supplies, it is advised to report the correct values in GSTR-1, GSTR-1A, or IFF. This will ensure the auto-populated values in Table 3.2 of GSTR-3B are accurate and compl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iant with GST regulations. FAQ's 1. What are the changes related to reporting supplies in Table 3.2? Starting from the April 2025 tax period, the auto-populated values in Table 3.2 of GSTR-3B for inter-state supplies made to unregistered persons, composition taxpayers, and UIN holders will be non-editable, and taxpayers will need to file GSTR-3B with the auto-populated values generated by the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ystem only. 2. How can I rectify values in Table 3.2 of GSTR-3B if incorrect values have been auto-populated after April 2025 period onwards due to incorrect reporting of the same through GSTR-1? If incorrect values are auto-populated in Table 3.2 after April 2025, taxpayers need to correct the values by making amendments through Form GSTR-1A or through Form GSTR-1/IFF filed for subsequent tax p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eriods. 3. What should I do to ensure accurate reporting in Table 3.2 of GSTR-3B? Taxpayers should ensure that the inter-state supplies are reported correctly in their GSTR-1, GSTR-1A, or IFF. This will ensure that the accurate values are auto-populated in Table 3.2 of GSTR-3B. 4. Till what time/date I can amend values furnished in GSTR-1 through Form GSTR-1A? As there is no cut-off date for f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iling Form GSTR-1A before GSTR-3B which means Form GSTR-1A can be filed after filing Form GSTR-1 and till the time of filing Form GSTR-3B. Hence, any amendment required in auto-populated values of table 3.2, same can be carried out through Form GSTR-1A till the moment of filing GSTR-3B.
Thanking You,
Team GSTN X X X X Extracts X X X X X X X X Extracts X X X X
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