Editing Now Allowed - GSTR - 3B Table 3.2 Auto-populated Details | New GST Advisory

Table 3.2 of GSTR-3B Will Remain Editable | New GST Advisory

📅 GSTN Advisory Date: 16 May 2025
📄 Subject: Reporting of Inter-State Supplies in Table 3.2 of GSTR-3B

In a major relief to taxpayers and return filers, the Goods and Services Tax Network (GSTN) has reversed its earlier decision regarding Table 3.2 of GSTR-3B, which was supposed to become non-editable from the April 2025 tax period onward (i.e., for returns filed in May 2025).

This video provides an in-depth analysis of the new GST advisory, the rollback decision, and what taxpayers should do now to ensure accurate GSTR-3B compliance for April 2025 and beyond.

🎯 What This Video Covers in Complete Detail:

🔹 What is Table 3.2 of GSTR-3B?
🔹 What are “inter-State supplies to unregistered persons, composition taxpayers, and UIN holders”?
🔹 What did the previous advisory dated 11 April 2025 state about auto-population and non-editable fields?
🔹 Why was GSTN planning to restrict editing of Table 3.2?
🔹 What representations were made by taxpayers and consultants?
🔹 What is the rollback announced in the 16 May 2025 Advisory?
🔹 How should taxpayers now deal with auto-populated data in Table 3.2?
🔹 How to manually correct state-wise outward supplies data if needed
🔹 Will GSTN restrict editing again in the future?

This is an essential update for all businesses and professionals filing GSTR-3B, especially those involved in inter-State B2C transactions, e-commerce, or multi-location supply chains.

📘 Background & Technical Context:

✅ Table 3.2 in GSTR-3B requires taxpayers to declare inter-State outward taxable supplies made to:
Unregistered persons
Composition dealers
UIN holders (UN bodies, embassies, etc.)

✅ In its earlier advisory dated 11 April 2025, GSTN had announced that from April 2025 (returns filed in May), the data in Table 3.2 would be auto-populated from e-invoices and GSTR-1 and made non-editable.

⚠️ However, due to:

Technical mismatches
Errors in state code mapping
Lack of flexibility in reporting actual on-ground supply data

Taxpayers and professionals raised strong concerns. As a result, GSTN has now kept Table 3.2 editable until further notice.

📌 Official Message from GSTN (16 May 2025 Advisory):

“In the interest of taxpayer convenience and to facilitate smooth filing, it has been decided that Table 3.2 shall remain editable for the time being… Taxpayers are advised to report or amend the auto-populated entries, if required, and furnish their returns accurately.”

🔍 Highly Relevant For:

✔️ Monthly GSTR-3B filers
✔️ Businesses with inter-State B2C or B2B2C supplies
✔️ E-commerce operators and sellers
✔️ GST compliance heads & CFOs
✔️ Chartered Accountants, CS & tax professionals
✔️ ERP & automation users handling auto-populated data
✔️ Multi-location GSTIN entities
✔️ Large taxpayers using e-invoicing systems

🧾 Why This Matters – Practical Implications:

🔸 Without editable Table 3.2, portal-driven values could cause state-wise mismatch
🔸 Incorrect reporting may lead to audit notices or mismatch with e-Way Bill / e-Invoice data
🔸 System-driven locks would leave no room to fix portal glitches
🔸 Editable field ensures taxpayer can still exercise judgment and correct genuine errors

📌 Takeaway:
Taxpayers must still verify the correctness of auto-populated values and make manual amendments wherever required to ensure Table 3.2 reflects accurate jurisdictional disclosures.

📣 For Professionals & Businesses – This is Critical Compliance Knowledge
Every return filed from May 2025 onward (for April 2025 period) must reflect accurate Table 3.2 data.
Any oversight, even in editable mode, may trigger audits or mismatch notices.

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Видео Editing Now Allowed - GSTR - 3B Table 3.2 Auto-populated Details | New GST Advisory канала CA Prateek Mitruka