Change in GSTR-3B (Table 3.2) – Effective from April 2025 Return
As per the latest advisory issued on 11 April 2025, Table 3.2 of GSTR-3B has undergone a significant change:
From the April 2025 tax period onwards, the details in Table 3.2 (inter-State supplies to unregisteres persons, composition taxpayers, and UIN holders) will be auto-populated from GSTR-1/IFF and will become non-editable in GSTR-3B.
What if there’s an error?
✓ Corrections can’t be made directly in GSTR-3B.
Instead, you must amend the values through GSTR-1A before filing GSTR-3B, or in GSTR-1/IFF of the subsequent tax period.
Make sure your GSTR-1 or IFF is correctly filed -errors there will directly affect your GSTR-3B filings