MM TAX CLUB

The Goods and Services Tax Network (GSTN) wishes to update taxpayers on recent developments concerning Table 3.2 of Form GSTR-3B, which pertains to inter-State supplies made to unregistered persons, composition taxpayers, and UIN holders.

Key Updates:

1. Previous Advisory Recap
   In the advisory issued on April 11, 2025, it was communicated that the auto-populated values in Table 3.2 of Form GSTR-3B would become non-editable starting from the April 2025 tax period (i.e., the return to be filed in May 2025).

2. Taxpayer Feedback Considered
   Since the release of the above advisory, GSTN has received numerous representations and grievances from taxpayers expressing concerns over this change. These issues are currently under review and will be addressed appropriately.

3. Current Status: Table 3.2 Remains Editable
   To ensure taxpayer convenience and a smooth filing experience, it has been decided to keep Table 3.2 editable for now.
   Taxpayers are advised to:

   • Review auto-populated values

   • Make necessary corrections or amendments

   • Ensure accuracy in the furnished return

   This flexibility will help avoid discrepancies and ensure the data in the return reflects actual transactions.

4. Future Updates
   Once the proposed non-editable feature is finalized and implemented on the GST Portal, a separate communication will be issued to inform taxpayers well in advance.

⚠️ What You Should Do:

• Double-check the values in Table 3.2 before submission.

• Amend any incorrect entries to match your actual inter-State supply details.

• Stay tuned for official updates on the final rollout of the non-editable feature.

For any clarifications or further assistance, visit the official GST portal or consult our tax professionals.