The GST Network (GSTN) has announced that starting from April 2025, GST taxpayers will not be allowed to make any changes to the table that shows inter-state supplies to unregistered persons and small taxpayers (those under the composition scheme) in the GSTR-3B form.
From that tax period onwards, Table 3.2 in GSTR-3B will be auto-filled by the GST system based on the information already submitted in GSTR-1, GSTR-1A, or the Invoice Furnishing Facility (IFF), and taxpayers will not be able to manually edit it.
How to Correct Mistakes
If there are any errors in the auto-filled values, taxpayers can still make corrections. These corrections must be made by revising the related data in the GSTR-1, GSTR-1A, or IFF forms for later tax periods. This will update the values for future returns.
What is the GSTR-3B Form?
GSTR-3B is a monthly self-declaration form that all regular GST-registered taxpayers need to file.
It is used to report summary details of outward and inward supplies and calculate tax liability. This form must be submitted by the 20th of each month.
Taxpayers who come under the composition scheme do not need to file GSTR-3B. Instead, they file GSTR-4.
The GST Network (GSTN), which provides the technical support for the GST system, has announced that this table will now be auto-filled based on earlier declarations.
These values will come directly from the data submitted in GSTR-1, GSTR-1A, or the Invoice Furnishing Facility (IFF).
From April 2025 onwards, GSTR-3B will only be filed with these automatically generated values, and taxpayers won’t be able to edit them manually.
