Advisory on reporting values in Table 3.2 of GSTR-3B

In a recent development aimed at easing compliance for taxpayers, the Goods and Services Tax Network (GSTN) has issued an important update regarding the reporting of values in Table 3.2 of Form GSTR-3B. While it was previously announced that the auto-populated data in this table would be locked for editing starting from the April 2025 tax period, GSTN has now decided to keep this field editable for the time being. This decision comes in response to various representations and concerns raised by taxpayers, and is intended to ensure a smoother and more accurate return filing experience.

 

Key Points:

1. Earlier Advisory (April 11, 2025):
   It was previously announced that the auto-populated values in Table 3.2 of GSTR-3B would become non-editable from the April 2025 tax period (returns to be filed in May 2025).

2. Taxpayer Feedback:
   Multiple concerns and representations have been received from taxpayers regarding this change. These issues are currently under review.

3. Current Decision:
   To ease compliance and return filing, Table 3.2 will remain editable for now.
   Taxpayers may:

   • Amend the auto-populated values, if necessary.

   • Ensure that the final reported data is accurate and correct.

4. Future Updates:
   Any changes to this functionality will be communicated separately once finalized and implemented on the GST Portal.

Action for Taxpayers:
Continue reviewing and updating Table 3.2 as needed while filing GSTR-3B for April 2025 and until further notice.

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