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.