GSTN Advisory, Dated 16-05-2025
In response to feedback and concerns raised by taxpayers and industry stakeholders, the Goods and Services Tax Network (GSTN) has issued a clarification regarding the editability of Table 3.2 in Form GSTR-3B.
1. Background – Earlier Advisory Proposed Non-Editable Format
On April 11, 2025, the GSTN released an advisory stating that Table 3.2, which deals with inter-state supplies made to unregistered persons, composition taxpayers, and UIN holders, would become non-editable starting from the April 2025 return period. This proposed change was aimed at ensuring consistency with auto-populated data derived from e-invoices and e-way bills.
2. Current Update – Editable Status Maintained Temporarily
However, based on widespread concerns over potential discrepancies and the need for flexibility during return filing, the GSTN has now clarified that Table 3.2 will remain editable for the time being. This means that taxpayers can continue to review and modify auto-populated values before filing their returns.
3. Advisory for Taxpayers – Review and Amend If Necessary
Taxpayers are advised to carefully verify the auto-populated data in Table 3.2 and make corrections where required. Ensuring the accuracy of inter-state supply declarations is critical for proper tax reporting and avoiding future scrutiny or mismatches.
4. Future Implementation – Changes Will Be Communicated Separately
The GSTN has confirmed that any future move to make Table 3.2 non-editable will be notified through a separate communication. Taxpayers are encouraged to stay updated with official announcements to remain compliant with evolving GST return filing protocols.
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