The Goods and Services Tax Network (GSTN) has issued a new advisory on April 11, 2025, intimating GST registered taxpayers about two changes made in GSTR-3B and GSTR-1/GSTR-1A from the April 2025 tax period. GSTR-1 is filed by sellers and is a GST return which summarises all outward supplies i.e. sales made by the seller. GSTR-3B is used by taxpayers to declare their summary GST liabilities for a particular tax period and discharge these liabilities.Both the changes (in GSTR-3B and GSTR-1) are important for sellers and buyers to follow. In case of non-compliance with the GST law, their GST return may get rejected. Another reason why GSTR-1 is particularly important is that the GSTR-2B (input tax credit) statement of the buyer is generated on the basis of the seller’s GSTR-1. Thus incorrect filing of GST returns can result in business disruptions. Hence, you must know what are the changes and stay updated with the correct GST return filing guidelines for GSTR-3B and GSTR-1.
What did GSTN say about changes made in GSTR-3B?
According to an GSTN advisory dated April 11, 2025 here are the details:
- Table 3.2 of Form GSTR-3B captures the inter-state supplies made to unregistered persons, composition taxpayers, and UIN holders out of the supplies declared in Table 3.1 & 3.1.1 of GSTR-3B. The values in Table 3.2 of GSTR-3B auto-populates from corresponding inter-state supplies declared in GSTR-1, GSTR-1A, and IFF in requisite tables.
- It is to inform you that from April-2025 tax period, inter-state supplies auto-populated in Table 3.2 of GSTR-3B will be made non-editable. The GSTR-3B shall be filed with the auto-populated values as generated by the system only.
- Therefore, in case any modification/amendment is required in auto-populated values of Table 3.2 of GSTR-3B, the same can be done only by amending the corresponding values in respective tables of GSTR-1A or through Form GSTR-1/IFF filed for subsequent tax periods.
- To ensure that GSTR-3B is filed accurately with the correct values of inter-state supplies, it is advised to report the correct values in GSTR-1, GSTR-1A, or IFF. This will ensure the auto-populated values in Table 3.2 of GSTR-3B are accurate and compliant with GST regulations.
Chartered Accountant Deep Koradia explains the intent behind introduction of this segregated reporting of B2C and B2B supplies. “Table 3.2 is only an information purpose Table, the liability of which was already included in Table 3.1(a) or 3.1.1(I). The Govt needs data of B2C Supply to respective States to segregate the revenue between Center and state. So if the correct state is not provided, that will lead to wrong distribution of revenue of such IGST. Taxpayer is advised to report B2C Large Inter state sales in GSTR-1,” he says.
What did GSTN say about changes made in GSTR-1/GSTR-1
GSTN said in another advisory dated April 11, 2025:●GSTN has implemented phase wise changes in Table-12 of GSTR-1 or GSTR-1A. For the same various advisories have been issued from time to time, which are available on the GST Portal. GSTN is going to implement Phase-III of Table 12 of GSTR 1 & 1A from April, 2025 tax period onwards. Which implies:
(1)Table-12 has been bifurcated into two tables namely B2B and B2C, to report these summary of these supplies HSN wise separately in the corresponding table.
(2) Manual entry of HSN will not be allowed. Taxpayers will be able to choose the correct HSN from the given Drop down.
Frequently asked questions about Table 3.2 of GSTR-3B
GSTN has released some frequently asked questions (FAQ) about the change in Table 3.2 of GSTR-3B:
1. What are the changes related to reporting supplies in Table 3.2?
Starting from the April 2025 tax period, the auto-populated values in Table 3.2 of GSTR-3B for inter-state supplies made to unregistered persons, composition taxpayers, and UIN holders will be non-editable, and taxpayers will need to file GSTR-3B with the auto-populated values generated by the system only.
2. How can I rectify values in Table 3.2 of GSTR-3B if incorrect values have been auto-populated after the April 2025 period onwards due to incorrect reporting of the same through GSTR-1?
If incorrect values are auto-populated in Table 3.2 after April 2025, taxpayers need to correct the values by making amendments through Form GSTR-1A or through Form GSTR-1/IFF filed for subsequent tax periods.
3. What should I do to ensure accurate reporting in Table 3.2 of GSTR-3B?
Taxpayers should ensure that the inter-state supplies are reported correctly in their GSTR-1, GSTR-1A, or IFF. This will ensure that the accurate values are auto-populated in Table 3.2 of GSTR-3B.
4. Till what time/date I can amend values furnished in GSTR-1 through Form GSTR-1A?
As there is no cut-off date for filing Form GSTR-1A before GSTR-3B which means Form GSTR-1A can be filed after filing Form GSTR-1and till the time of filing Form GSTR-3B. Hence, any amendment required in auto-populated values of table 3.2, same can be carried out through Form GSTR-1A till the moment of filing GSTR-3B.
