Effective from the July 2025 tax period, the GST portal will reinstate the restriction that makes auto-populated values in Table 3.2 of GSTR-3B non-editable. This table includes details of inter-State supplies made to unregistered persons, composition dealers, and UIN holders. The implementation of this feature was previously postponed due to challenges faced by taxpayers.
Starting July 2025, taxpayers will be required to file GSTR-3B using only the system-generated values for Table 3.2. If any adjustments are necessary, they must be made through Form GSTR-1A or by correcting entries in Form GSTR-1 or IFF in subsequent tax periods.
To avoid discrepancies in GSTR-3B, taxpayers should ensure that inter-State supply details are accurately reported in their GSTR-1, GSTR-1A, or IFF. Form GSTR-1A can be submitted to make changes up to the point of GSTR-3B filing.
For Detailed Explanation Please Connect with CA Ashutosh Sharma +91 92281-35700
