Important Update on GSTR-3B for April 2025

Impor­tant Update on GSTR-3B for April 2025

The Goods and Ser­vices Tax Net­work (GSTN) has issued an impor­tant update regard­ing Table 3.2 of Form GSTR-3B, which deals with report­ing sup­plies made to unreg­is­tered per­sons (i.e., B2C inter­state out­ward supplies).

Background:

Ear­li­er, as per an advi­so­ry issued on April 11, 2025, it was announced that the auto-pop­u­lat­ed val­ues in Table 3.2 would become non-editable start­ing from the tax peri­od of April 2025 (returns to be filed in May 2025). The inten­tion was to improve accu­ra­cy by sync­ing data direct­ly from e‑invoices and e‑way bills.

Taxpayer Concerns:

Fol­low­ing this announce­ment, many tax­pay­ers and tax pro­fes­sion­als raised con­cerns regard­ing the non-editable nature of this table. Var­i­ous rep­re­sen­ta­tions and griev­ances were sub­mit­ted, point­ing out prac­ti­cal dif­fi­cul­ties and the need for flex­i­bil­i­ty in reporting.

Current Status:

Con­sid­er­ing the feed­back received, the GSTN has tem­porar­i­ly deferred the imple­men­ta­tion of the non-editable fea­ture. Therefore:

• Table 3.2 will remain editable until fur­ther notice.
• Tax­pay­ers can review, amend, or man­u­al­ly enter val­ues in this table while fil­ing their GSTR-3B returns.
• It is advised to ver­i­fy and ensure the cor­rect­ness of the data being fur­nished in this table, par­tic­u­lar­ly when mod­i­fy­ing auto-pop­u­lat­ed figures.

Way Forward:

GSTN has assured that a sep­a­rate com­mu­ni­ca­tion will be issued before imple­ment­ing any future changes to the editabil­i­ty of Table 3.2. Until then, tax pro­fes­sion­als and busi­ness­es can con­tin­ue to file their GSTR-3B with editable fields in Table 3.2.