At a Glance:

  • From July 2025, Table 3.2 of GSTR-3B (inter-State supplies) will be auto-populated and non-editable on the GST portal.
  • Any corrections must be made through GSTR-1A or amended in subsequent GSTR-1/IFF, not directly in GSTR-3B.
  • Filing GSTR-3B with accurate values is only possible by entering correct details in GSTR-1, GSTR-1A, or IFF.
  • See below for FAQs and stepwise guidance for tax professionals and filers.

Table 3.2 of GSTR-3B Now Non-Editable: How to Report Inter-State Supplies Correctly (GSTN Advisory 617 – July 2025)

GSTN Advisory No. 617 (July 19, 2025) reintroduces a critical change: From the July 2025 tax period, Table 3.2 of GSTR-3B (for inter-State supplies) will be auto-populated and cannot be edited on the portal. Tax filers must now ensure data accuracy upstream in GSTR-1, GSTR-1A, or IFF to avoid mismatches or compliance issues.
Below you’ll find the full official Q&A from GSTN, with clear explanations and actionable steps.

Table of Contents

🚦 What’s Changing in Table 3.2 of GSTR-3B?

From July 2025 return period, inter-State supplies in Table 3.2 of GSTR-3B will be system-generated and non-editable. If you need to change these values, you must amend them in your GSTR-1A or in your next GSTR-1/IFF, not in GSTR-3B itself.
This change ensures uniformity and prevents manual errors in GSTR-3B filings.

Earlier, taxpayers could edit these values for convenience. However, the system will now enforce direct linkage between GSTR-1 and GSTR-3B data for better compliance.

Read the full official advisory here.

🔄 How to Rectify Incorrect Values in Table 3.2?

  • To amend any value in Table 3.2, you must update the details in GSTR-1A or GSTR-1/IFF (for future periods).
  • Direct editing in Table 3.2 of GSTR-3B is now disabled from July 2025 period onwards.
  • Always check your GSTR-1 and GSTR-1A data carefully before finalizing GSTR-3B.

Tip: Use GSTR-1A before filing GSTR-3B to correct mistakes for the same period. For corrections after GSTR-3B is filed, use amendments in your subsequent GSTR-1.

❓ Official FAQs on Table 3.2 of GSTR-3B (with Explanations)

Q1. What are the changes related to reporting supplies in Table 3.2?

Official Answer: Starting from the July 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 system only.

Explanation: This means you cannot change these values in GSTR-3B. The portal will fill in the numbers, and you must file as-is.
Q2. How can I rectify values in Table 3.2 of GSTR-3B if incorrect values have been auto-populated after July 2025 period onwards due to incorrect reporting of the same through GSTR-1?

Official Answer: If incorrect values are auto-populated in Table 3.2 after July 2025, taxpayers need to correct the values by making amendments through Form GSTR-1A or through Form GSTR-1/IFF filed for subsequent tax periods.

Explanation: If you find errors, use GSTR-1A (for current period) or amend via GSTR-1/IFF in a future return to fix the values. Direct edits in GSTR-3B are not allowed.
Q3. What should I do to ensure accurate reporting in Table 3.2 of GSTR-3B?

Official Answer: 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.

Explanation: Enter all inter-State supply details accurately in GSTR-1, GSTR-1A, or IFF. These are the only sources for correct auto-population.
Q4. Till what time/date I can amend values furnished in GSTR-1 through Form GSTR-1A?

Official Answer: As there is no cut-off date for filing 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.

Explanation: You can file/amend GSTR-1A up to the moment you file GSTR-3B. Use this window to correct Table 3.2 values before final submission.

✅ What Should Taxpayers Do Now?

  • Double-check your GSTR-1, GSTR-1A, and IFF entries before filing GSTR-3B for July 2025 onwards.
  • Use GSTR-1A amendments as needed before GSTR-3B filing deadline.
  • After filing, use next period’s GSTR-1/IFF for any further corrections.
  • Train your staff on this non-editable auto-population rule to prevent compliance issues.

For more clarity, consult the GST Helpdesk or your GST consultant.

Infographic: Table 3.2 of GSTR-3B Non-Editable Workflow – New GST System July 2025 – Steps to Amend and Report Inter-State Supplies

Infographic: Step-by-step workflow for GSTR-3B Table 3.2 reporting and corrections as per GSTN Advisory July 2025.

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Disclaimer: This blog is intended for informational purposes only and should not be considered legal or financial advice. Readers are encouraged to independently verify all applicable GST laws, regulations, CBIC advisories, GSTN guidelines, and E-Way Bill, e-Invoice rules before making decisions. The author and publisher are not responsible for any actions taken based on the information provided here.