The Goods and Services Tax Network (GSTN) has issued an advisory regarding Table 3.2 of GSTR-3B, with critical updates effective from the April 2025 tax period. This advisory outline the changes and processes required for accurate reporting of inter-State supplies. Here's a comprehensive rewrite of the key details, including FAQs to ensure clarity.
Overview of Table 3.2 of GSTR-3B
Table 3.2 captures details of inter-State supplies made to:
- Unregistered Persons
- Composition Taxpayers
- Unique Identification Number (UIN) Holders
The values in Table 3.2 are auto populated from the corresponding inter-State supplies declared in:
- GSTR-1
- GSTR-1A
- Invoice Furnishing Facility (IFF)
These values are derived from Tables 3.1 and 3.1.1 of GSTR-3B.
Key Updates for April 2025
- Non-Editable Auto-Populated Values
- From the April 2025 tax period, values in Table 3.2 of GSTR-3B will be non-editable.
- Taxpayers must file GSTR-3B with the system-generated values only.
- Amendment Process
- Corrections to auto-populated values must be made through:
- GSTR-1A (for amendments before filing GSTR-3B)
- GSTR-1/IFF (for amendments in subsequent tax periods)
- Ensuring Accuracy
- Accurate reporting in GSTR-1, GSTR-1A, and IFF is essential for error-free auto-population in Table 3.2.
Steps for Compliance
- Verify Auto-Populated Data
- Cross-check values in Table 3.2 with your inter-State supply records to ensure consistency.
- Correct Reporting in GSTR-1/IFF
- Ensure that inter-State supplies are correctly declared in GSTR-1, GSTR-1A, or IFF during the respective tax periods.
- Use GSTR-1A for Amendments
- Amend incorrect values through GSTR-1A before filing GSTR-3B to avoid discrepancies.
FAQs
Q1: What changes apply to Table 3.2 of GSTR-3B starting April 2025?
A: From April 2025, the values auto-populated in Table 3.2 will be non-editable. Taxpayers must file GSTR-3B with these system-generated values.
Q2: How can incorrect values in Table 3.2 be rectified?
A: Incorrect values must be amended through GSTR-1A before filing GSTR-3B or through GSTR-1/IFF for subsequent tax periods.
Q3: What steps should I take to ensure accurate values in Table 3.2?
A: Report inter-State supplies accurately in GSTR-1, GSTR-1A, and IFF to ensure error-free auto-population in Table 3.2.
Q4: Is there a time limit for amending values through GSTR-1A?
A: Amendments can be made through GSTR-1A until the moment of filing GSTR-3B.
Conclusion
The updates to Table 3.2 of GSTR-3B aim to streamline tax reporting and ensure proper allocation of IGST revenue. Taxpayers are advised to adapt to these changes promptly and maintain accurate records in their GSTR-1 and IFF filings.
