GST:
GSTN Advisory: Auto-Population and Non-Editability of Table 3.2 in GSTR-3B (Effective April 2025 Tax Period)
With effect from the April 2025 tax period, Table 3.2 of GSTR-3B—which captures inter-state supplies to unregistered persons, composition taxpayers, and UIN holders—will be auto-populated based on data reported in GSTR-1, GSTR-1A, or IFF, and will become non-editable. Any corrections to auto-populated data must be made via GSTR-1A (before filing GSTR-3B) or by amending GSTR-1/IFF in subsequent periods.
[GSTN Advisory dated 11.04.2025]
