📢 Important GST Update: Changes in Table 3.2 of GSTR-3B from April 2025

Published on April 11, 2025

What Is Table 3.2 in GSTR-3B?

Table 3.2 is where you report inter-state sales to:

• Unregistered buyers
• Composition scheme dealers
• UIN holders (like embassies or UN organizations)

This table gets its data from your GSTR-1, GSTR-1A, or IFF forms.

🔄 What’s the New Change?

From the April 2025 return period, you cannot edit Table 3.2 in GSTR-3B.

Instead, GSTN will automatically fill this table based on what you reported in:

• GSTR-1
• GSTR-1A
• Invoice Furnishing Facility (IFF)

So, if there’s a mistake in Table 3.2, you can’t fix it directly in GSTR-3B. You’ll have to correct the mistake in GSTR-1 or GSTR-1A.

✅ How to Report Correct Values

To avoid any issues:

1. Report correct sales data in GSTR-1, GSTR-1A, or IFF.
2. Double-check your inter-state sales before submitting GSTR-1.
3. If you spot an error later, use GSTR-1A or next month’s GSTR-1 to fix it.

❓Frequently Asked Questions (FAQs)

1. What’s changing from April 2025?
You can’t manually update Table 3.2 in GSTR-3B anymore. The system will auto-fill it using your earlier returns.

2. How to fix mistakes in Table 3.2?
Make corrections in GSTR-1A or future GSTR-1/IFF returns.

3. When can I file GSTR-1A?
You can file it after GSTR-1 and anytime before filing GSTR-3B.

4. Why is this change important?
It helps ensure better accuracy, reduces fraud, and brings consistency in GST return filings.