GST Update: Changes in Table 3.2 of GSTR-3B from July 2025 – What You Need to Know
The Goods and Services Tax Network (GSTN) has announced a crucial update for all regular GST taxpayers filing GSTR-3B. Starting from the July 2025 tax period, values in Table 3.2 of GSTR-3B for inter-State supplies will now be auto-populated and non-editable.
This blog explains everything about the update, what it means for businesses, and how to stay compliant to avoid errors and penalties.
🔍 What is Table 3.2 of GSTR-3B?
Table 3.2 in GSTR-3B deals with inter-State outward taxable supplies made to:
Unregistered persons
Composition taxable persons
UIN holders
Until now, this table was editable by the taxpayer. However, from July 2025 onwards, it will be system-generated and non-editable on the GST portal.
🆕 What Has Changed?
On April 11, 2025, GSTN issued an advisory informing that Table 3.2 of GSTR-3B will be locked for editing from the April 2025 tax period, but later deferred it due to taxpayer feedback.
Now, this functionality will be re-introduced starting July 2025, meaning:
You can no longer manually change the values in Table 3.2 of GSTR-3B.
The values will be auto-filled based on your GSTR-1, GSTR-1A, or IFF filings.
🛠️ What If Auto-Populated Values Are Incorrect?
If the values auto-filled in Table 3.2 are wrong, they can only be corrected by:
Filing Form GSTR-1A (before filing GSTR-3B), OR
Making amendments in subsequent tax periods via GSTR-1 or IFF
There is no option to directly edit the table in GSTR-3B anymore.
👉 Pro Tip: Amendments via GSTR-1A can be done anytime before GSTR-3B is filed for that period.
✅ What Should Taxpayers Do?
To avoid mismatches and future complications, taxpayers should:
Accurately report inter-State supplies in GSTR-1/IFF
Review and amend using GSTR-1A before filing GSTR-3B
Ensure proper classification of unregistered recipients and UIN holders
Use reconciliation tools or expert review to confirm data accuracy
📌 Why Is This Change Important?
The GST department is moving toward automation and stricter compliance. This change:
Reduces manual errors
Ensures consistency across GSTR-1 and GSTR-3B
Helps in faster and accurate tax processing
Minimizes chances of audit, notices, or penalty
❓Frequently Asked Questions (FAQs)
1. What is the main change in GSTR-3B from July 2025?
The Table 3.2 values will be auto-populated from GSTR-1/1A/IFF and cannot be edited manually.
2. What if my GSTR-1 data was incorrect?
You can amend the data through GSTR-1A before filing GSTR-3B, or use GSTR-1/IFF in future tax periods.
3. Can I still use Form GSTR-1A after GSTR-1 is filed?
Yes, GSTR-1A can be filed until the moment you file GSTR-3B for that period.
4. What happens if I skip correcting it?
Incorrect auto-populated values will remain in your GSTR-3B, leading to misreporting and possible scrutiny.
🔗 Important Links:
GST Table 3.2 changes, GSTR-3B update July 2025, auto-populated GSTR-3B, GSTR-1A correction, GST portal new update, inter-State supply GST, GSTR-3B filing rules 2025, GSTR-3B Table 3.2 non-editable, GST return filing changes, GST auto-fill error fix
🧠 Conclusion
The move to lock Table 3.2 of GSTR-3B is part of a broader effort to simplify and automate GST compliance. But it also means taxpayers need to be extra careful while filing GSTR-1 and GSTR-1A, as errors will carry forward to GSTR-3B automatically.
Review your outward supply details carefully. If you face any issues or need help with amendments, it’s advisable to consult a GST expert.
📞 Need help filing your GSTR-3B?
Let TaxGyany guide you step-by-step.
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