GSTR-3B Data Access to Be Blocked from December 2025, Says GSTN
Table 3.2 in GSTR-3B – Reporting Framework and New Restrictions
Table 3.2 of Form GSTR-3B captures details of inter-state outward supplies made to the following categories:
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Unregistered persons
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Composition taxpayers
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UIN holders
The values reported in this table are system-generated based on the aggregate outward supplies declared in Table 3.1 and Table 3.1.1 of GSTR-3B. They are auto-populated using data furnished in GSTR-1, GSTR-1A, and IFF.
Key Update – Effective for the November 2025 Tax Period
1. Table 3.2 Will Become Non-Editable
Starting from the November 2025 return period, taxpayers will no longer be able to manually modify the numbers appearing in Table 3.2.
The system-generated figures must be used as-is while filing GSTR-3B.
This measure aims to strengthen consistency between the outward supply returns (GSTR-1 / IFF) and the tax liability reported in GSTR-3B.
Making Corrections to Auto-Populated Table 3.2 Values
In case the values shown in Table 3.2 are incorrect due to mistakes made in GSTR-1 or IFF:
2. Revisions Can Be Made Only Through GSTR-1A
Taxpayers may:
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Rectify or amend the relevant entries in GSTR-1A for the same tax period.
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Once GSTR-1A is submitted, Table 3.2 is updated instantly, allowing filing of GSTR-3B with the corrected figures.
Further amendments, if required, may still be made in the GSTR-1/IFF of subsequent tax periods in accordance with standard amendment provisions.
Recommended Compliance Practices
3. Ensure Accurate Reporting in GSTR-1 / GSTR-1A / IFF
To avoid mismatches and repeated amendments, taxpayers should:
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Carefully verify the draft GSTR-1 or GSTR-1A before submission.
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Ensure correct classification of inter-state supplies.
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Review B2C inter-state reporting thoroughly.
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File GSTR-1/GSTR-1A only after confirming accuracy, since GSTR-3B will rely entirely on system-populated values.
Proper reporting ensures seamless auto-population of Table 3.2 without discrepancies.
Frequently Asked Questions (FAQs)
Q1. What is the new rule regarding Table 3.2?
From the November 2025 tax period onward, Table 3.2 of GSTR-3B will be non-editable. Taxpayers must file GSTR-3B using the auto-populated values sourced from GSTR-1/GSTR-1A/IFF.
Q2. How can incorrect values be corrected?
If errors arise due to incorrect GSTR-1 reporting:
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Make necessary amendments in GSTR-1A for that specific tax period.
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GSTR-1A instantly updates Table 3.2.
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File GSTR-3B thereafter with the corrected figures.
Additional corrections may later be made in GSTR-1/IFF of following periods.
Q3. How can taxpayers ensure accuracy in Table 3.2?
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Cross-verify all outward supply details before filing GSTR-1/GSTR-1A/IFF.
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Immediately correct mistakes using GSTR-1A.
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Accurately report inter-state B2C supplies.
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Maintain consistency between outward supply returns and tax payment returns to avoid issues.
Q4. What is the deadline for filing GSTR-1A for Table 3.2 corrections?
GSTR-1A can be filed anytime after GSTR-1 is filed and up to the moment GSTR-3B is filed for the same tax period.
Therefore, corrections to Table 3.2 can be made using GSTR-1A right until GSTR-3B filing.