Let’s break down this new GSTN Advisory issued on 19th July 2025 in the simplest way possible.
If you are a taxpayer filing GSTR-3B, especially reporting inter-State supplies, this change is going to impact how you file Table 3.2. Let’s go step-by-step.
What is Table 3.2 of GSTR-3B?
Table 3.2 captures the following inter-State outward supplies (without invoice-wise detail):
| Nature of Supply | Example |
| Inter-State supplies to Unregistered Persons | B2C Sales from Delhi to Uttar Pradesh |
| Inter-State supplies to Composition Dealers | Supplying to a registered comp. dealer |
| Inter-State supplies to UIN Holders | Sales to embassies, UN bodies etc. |
Earlier, taxpayers could manually edit this table while filing GSTR-3B.
What is Changing from July 2025?
From the tax period July 2025 onwards, Table 3.2 in GSTR-3B will become non-editable.
The system will auto-populate the values from GSTR-1/GSTR-1A/IFF.
You will not be allowed to change it directly in GSTR-3B.
Why This Change?
The goal is to:
- Align your GSTR-3B with GSTR-1/GSTR-1A to avoid mismatch.
- Improve data accuracy and reduce manual intervention.
- Enforce system-driven compliance.
What Happened Earlier?
In April 2025, the GST portal initially decided to make Table 3.2 non-editable.
However, due to feedback and practical difficulties faced by taxpayers, the portal reversed the change temporarily.
But now, the non-editable rule is back starting from July 2025 returns, filed in August 2025.
What You Need to Do Now:
As a taxpayer, to avoid incorrect reporting, follow these 3 golden rules:
- Report inter-State supplies correctly in GSTR-1.
- Use Form GSTR-1A for any amendments before filing GSTR-3B.
- If error is realized later, fix it in GSTR-1/IFF of subsequent periods.
Example to Understand Better:
Case:
ABC Pvt Ltd (based in Maharashtra) makes sales to:
- B2C customer in Gujarat – ₹5,00,000
- Composition dealer in Rajasthan – ₹1,50,000
If ABC reports this correctly in GSTR-1, Table 3.2 of GSTR-3B will auto-populate these figures.
But if ABC forgets to show Gujarat sale, Table 3.2 in GSTR-3B will show less.
To fix it:
ABC must use Form GSTR-1A before filing GSTR-3B OR
Make correction in next month’s GSTR-1.
FAQs Simplified:
Q1: What’s changing in Table 3.2?
➡️ It will now show auto-filled data only – no manual editing from July 2025.
Q2: Made a mistake in GSTR-1? How to fix it in 3B?
➡️ Use GSTR-1A (before 3B is filed) or amend via next GSTR-1/IFF.
Q3: How to ensure accuracy?
➡️ Be careful while filing GSTR-1/GSTR-1A/IFF, especially for inter-State B2C/UIN/Composition sales.
Q4: Till when can I file GSTR-1A?
➡️ You can file GSTR-1A any time before filing GSTR-3B.
Final Thoughts
This is part of GSTN’s push for data consistency between forms. As Chartered Accountants and tax professionals, we must educate clients to file GSTR-1 accurately.
This advisory teaches us a critical GST lesson – Prevention is better than rectification.
Let’s file GSTR-1 carefully and use GSTR-1A wisely before filing GSTR-3B.
