GSTN has said that from April 2025, GST taxpayers will not be allowed to change the table showing inter-state supplies made to unregistered persons and small taxpayers in the monthly tax payment form GSTR-3B.
The GST Network (GSTN) has said that from April 2025, GST taxpayers will not be allowed to change the table showing inter-state supplies made to unregistered persons and small taxpayers (taxpayers falling under the composition scheme) in the monthly tax payment form GSTR-3B.
GSTN, which plays the role of technical backbone for the Goods and Services Tax (GST), said in an advisory that from the tax period of April 2025, the automatically entered inter-state supplies in Table 3.2 of GSTR-3B will not be able to be edited.
Form GSTR-3B will now be filed only with automatically filled values generated by the GST system. The values in Table 3.2 will be auto-populated from the corresponding inter-state supplies declared in GSTR-1, GSTR-1A and IFF.
GSTN clarified that taxpayers can correct the auto-populated values in Table 3.2 of GSTR 3B by making amendments through Form GSTR-1A or Form GSTR-1/IFF filed for subsequent tax periods.
Rajat Mohan of AMRG & Associates said this automation reflects the government’s objective to harmonise GSTR-3B with GSTR-1 and eliminate human intervention.
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