GST Update on Table 3.2 Of Form GSTR-3b, Reporting of HSN, Amendment In Rule 168 And GST Registration

 Advisory on Reporting Values in Table 3.2 of GSTR-3B - Apr 11th, 2025

  • Table 3.2 of Form GSTR-3B captures the inter-state supplies made to unregistered persons, composition taxpayers and UIN holders out of the supplies declared in Table 3.1 & 3.1.1 of GSTR-3B. The values in Table 3.2 of GSTR-3B auto-populates from corresponding inter-state supplies declared in GSTR-1, GSTR-1A and IFF in the requisite tables.
  • It is to inform you that from the April-2025 tax period,inter-state supplies auto-populated in Table 3.2 of GSTR-3B will be made non-editable. The GSTR-3B shall be filed with the auto-populated values generated only by the system.
  • Therefore, in case any modification/amendment is required in auto-populated values of Table 3.2 of GSTR-3B, the same can be done only by amending the corresponding values in the respective tables of GSTR-1A or through Form GSTR-1/IFF filed for subsequent tax periods.
  • To ensure that GSTR-3B is filed accurately with the correct values of inter-state supplies, it is advised to report the proper values in GSTR-1, GSTR-1A, or IFF. This will ensure the auto-populated values in Table 3.2 of GSTR-3B are accurate and compliant with GST regulations.



FAQs

  1. What are the changes related to reporting supplies in Table 3.2?
    Starting from the April 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.
  2. How can I rectify values in Table 3.2 of GSTR-3B if incorrect values have been auto-populated after the April 2025 period onwards due to incorrect reporting of the same through GSTR-1?
    If incorrect values are auto-populated in Table 3.2 after April 2025, taxpayers need to correct the values by making amendments through Form GSTR-1A or Form GSTR-1/IFF filed for subsequent tax periods.
  3. What should I do to ensure accurate reporting in Table 3.2 of GSTR-3B?
    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.
  4. Till what time/date can I amend values furnished in GSTR-1 through Form GSTR-1A?
    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.

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https://uja.in/blog/indirect-tax/gstr-3b-table-3-2-hsn-reporting-rule-168-amendment/

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