GSTN Releases Advisory on Suspension of GSTR-3B Filing Access Effective December 2025
Purpose of Table 3.2 in GSTR-3B
Table 3.2 of Form GSTR-3B is meant to capture details of inter-state outward supplies made to the following categories:
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Unregistered buyers (B2C)
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Composition scheme taxpayers
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UIN holders
These figures are automatically drawn from the taxable supplies declared in Table 3.1 / 3.1.1 of GSTR-3B, and are system-generated on the basis of data reported in GSTR-1, GSTR-1A and IFF.
🔔 Important Update (Effective From the November 2025 Tax Period)
1️⃣ Table 3.2 Will No Longer Be Editable
Starting from the November 2025 return period, the values auto-populated in Table 3.2 of GSTR-3B will be locked and cannot be altered by taxpayers.
GSTR-3B must be filed strictly using the system-generated numbers.
This change aims to ensure seamless reconciliation between outward supply reporting (GSTR-1/IFF) and tax payment (GSTR-3B).
🔄 What To Do If Auto-Populated Values Are Wrong?
Corrections cannot be made in GSTR-3B.
2️⃣ Revisions Must Be Made Through GSTR-1A
If the figures in Table 3.2 are incorrect due to wrong reporting in GSTR-1/IFF, taxpayers should:
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File GSTR-1A for the same tax period to amend the entries.
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Once GSTR-1A is submitted, the changes will automatically reflect in Table 3.2.
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GSTR-3B can then be filed using the updated values.
Additional amendments can still be made later through GSTR-1/IFF of subsequent months, as per the normal amendment rules.
✔ Compliance Advisory
To minimize mismatches and avoid repeated corrections:
3️⃣ Ensure Correct Reporting in GSTR-1 / GSTR-1A / IFF
Taxpayers should:
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Review draft GSTR-1 or GSTR-1A carefully.
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Verify proper classification of inter-state supplies.
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Pay special attention to B2C inter-state reporting.
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File returns only after confirming the accuracy of all entries.
Since GSTR-3B will rely solely on system-populated values, accurate reporting in GSTR-1/GSTR-1A is crucial.
📌 Frequently Asked Questions (FAQs)
Q1. What is the new rule for Table 3.2?
From November 2025 onward, Table 3.2 of GSTR-3B becomes completely non-editable.
Taxpayers must use the auto-populated data derived from GSTR-1/GSTR-1A/IFF without any manual changes.
Q2. How can incorrect auto-populated values be corrected?
If the values are incorrect due to wrong entries in GSTR-1/IFF:
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File GSTR-1A for that tax period to modify details.
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After submission, the revised values will instantly update Table 3.2.
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Then you can proceed with filing GSTR-3B.
Further amendments can always be made in GSTR-1/IFF of upcoming periods.
Q3. How can I ensure error-free reporting in Table 3.2?
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Double-check all outward supply data before filing GSTR-1 or GSTR-1A.
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Immediately fix any inaccurate entries through GSTR-1A.
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Ensure correct classification of inter-state B2C supplies.
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Maintain consistency between outward supply returns and tax payment returns.
Accurate reporting prevents mismatches and avoids unnecessary compliance issues.
Q4. Until when can I file GSTR-1A for correcting Table 3.2 values?
GSTR-1A can be filed anytime after GSTR-1 is filed and up until GSTR-3B is submitted for that period.
This means you can correct Table 3.2 through GSTR-1A right up to the filing of GSTR-3B.