GSTN Advisory Update
GSTN Advisory Update The Goods and Services Tax Network (GSTN) has issued a significant update concerning the reporting of values in Table 3.2 of Form GSTR-3B. This advisory, dated May 16, 2025, follows the earlier communication from April 11, 2025, and addresses concerns raised by taxpayers regarding the editability of auto-populated values in this table.
Understanding Table 3.2 of GSTR-3B
Table 3.2 of Form GSTR-3B captures inter-state supplies made to:
- Unregistered persons
- Composition taxpayers
- UIN (Unique Identification Number) holders(ETCFO.com, LinkedIn)
GSTN Advisory Update The data in this table is auto-populated based on the details furnished in GSTR-1, GSTR-1A, and the Invoice Furnishing Facility (IFF). Accurate reporting in these forms ensures correct auto-population in Table 3.2, which is crucial for the proper allocation of Integrated GST (IGST) between the Central and State governments. (IRIS GST, TaxPower GST Software)
For Better Understanding watch this video – https://youtu.be/Guja8CplCIA
Previous Advisory: Non-Editable Auto-Populated Values
In the advisory dated April 11, 2025, GSTN announced that starting from the April 2025 tax period (returns to be filed in May 2025), the auto-populated values in Table 3.2 of GSTR-3B would become non-editable. GSTN Advisory Update This change aimed to streamline GST compliance and reduce data discrepancies by ensuring consistency between GSTR-1 and GSTR-3B filings. (IRIS GST)
Under this system-driven approach, any corrections to the auto-populated values would require amendments in the corresponding tables of GSTR-1A or through Form GSTR-1/IFF filed for subsequent tax periods. (A2ztaccorp)
Current Advisory: Table 3.2 Remains Editable
Responding to feedback and grievances from taxpayers, GSTN has decided to keep Table 3.2 editable for the time being. This decision aims to facilitate smooth filing and accommodate taxpayer concerns.
Key Points:
- Editability Maintained: Taxpayers can continue to edit the auto-populated values in Table 3.2 of GSTR-3B.
- Accurate Reporting Encouraged: Taxpayers are advised to review and, if necessary, amend the auto-populated entries to ensure accurate reporting in their returns.
- Future Changes: GSTN will inform taxpayers through separate communications once the proposed changes are implemented on the GST Portal.
Best Practices for Accurate Reporting
To ensure the accuracy of auto-populated data in Table 3.2, taxpayers should:
- Diligently Report Inter-State Supplies: Ensure that inter-state supplies are correctly reported in GSTR-1, GSTR-1A, or through the IFF.
- Timely Amendments: If discrepancies are identified, make corrections via Form GSTR-1A before filing GSTR-3B or through amendments in subsequent GSTR-1/IFF filings.
- Stay Informed: Keep abreast of official communications from GSTN regarding any changes to the editability of Table 3.2.
Conclusion
GSTN Advisory Update While the initial plan was to make Table 3.2 of GSTR-3B non-editable from the April 2025 tax period, GSTN’s latest advisory provides relief to taxpayers by maintaining its editability. Taxpayers should leverage this flexibility to ensure accurate reporting and remain vigilant for future updates from GSTN.
For detailed information, refer to the official advisory issued by GSTN: Advisory on Reporting Values in Table 3.2 of GSTR-3B
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