Inter-state supplies to unregistered persons, composition taxpayers non-editable from Apr returns: GSTN

The values in Table 3.2 of GSTR-3B auto-populate from corresponding inter-state supplies declared in GSTR-1, GSTR-1A, and IFF in requisite tables.

GST Network on Friday said starting in April GST taxpayers will not be permitted to edit the table showing inter-state supplies to unregistered persons and composition taxpayers in monthly tax payment form GSTR-3B.

In an advisory, GSTN, which manages the tech backbone for Goods and Services Tax, said 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 as generated by the system only,” it added.

Table 3.2 of Form GSTR-3B captures the inter-state supplies made to unregistered persons, composition taxpayers, and UIN (Unique Identification Number) holders out of the supplies declared in Tables 3.1 and 3.1.1 of GSTR-3B.The values in Table 3.2 of GSTR-3B auto-populate from corresponding inter-state supplies declared in GSTR-1, GSTR-1A, and IFF in requisite tables.

GSTN said taxpayers can rectify the values auto-populated in Table 3.2 of GSTR 3B by making amendments through Form GSTR-1A or Form GSTR-1/IFF filed for subsequent tax periods.”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,” GSTN said.AMRG & Associates Senior Partner Rajat Mohan said this is a significant procedural shift with deep compliance ramifications.

"This automation reinforces the government’s objective of aligning GSTR-3B with GSTR-1 and eliminating manual intervention, thereby reducing errors and potential revenue leakages.”However, it places greater onus on taxpayers to report interstate supplies with absolute precision in GSTR-1 and IFF, failing which, the only recourse will be time-bound amendments through GSTR-1A,” Mohan said.