Interstate Supplies made to unregistered Dealers will become Non-Editable in GSTR-3B from July 2025

The GST Net­work (GSTN) has recent­ly announced a key update that will affect how tax­pay­ers report inter-state sup­plies in their GSTR-3B returns. This change will come into effect from the July 2025 tax peri­od onwards. Here’s a sim­pli­fied expla­na­tion of what the change is and how it impacts you:

What is Table 3.2 of GSTR-3B?

Table 3.2 of the GSTR-3B return is used to report inter-state sup­plies made to:

• Unreg­is­tered persons
• Com­po­si­tion dealers
• UIN hold­ers (such as embassies or UN bodies)

What is the new change?

From July 2025, the val­ues in Table 3.2 of GSTR-3B will be:

• Auto-pop­u­lat­ed from the GSTR‑1 (or IFF for quar­ter­ly filers)
• Non-editable – mean­ing you can­not change them manually

So, what you report in GSTR‑1 will direct­ly reflect in your GSTR-3B, and you will not be able to mod­i­fy it in GSTR-3B.

Why is this change being made?

Although the gov­ern­ment orig­i­nal­ly announced this change in April 2025, it was tem­porar­i­ly post­poned due to dif­fi­cul­ties faced by tax­pay­ers. How­ev­er, the func­tion­al­i­ty is now being re-intro­duced from July 2025 onwards.

This step aims to:

• Ensure con­sis­ten­cy between GSTR‑1 and GSTR-3B
• Reduce man­u­al errors and mismatches
• Pro­mote bet­ter compliance

What if the auto-filled val­ues are incorrect?

If you find that the val­ues auto-filled in Table 3.2 are wrong due to errors in GSTR‑1, you can­not cor­rect them direct­ly in GSTR-3B. Instead, you will need to:

1. Amend GSTR‑1 using: 
   • Form GSTR-1A (if you haven’t filed GSTR-3B yet), or
   • Next mon­th’s GSTR‑1 or IFF (if GSTR-3B has already been filed)

This way, the cor­rec­tions will reflect in your future GSTR-3B returns.

Till when can I file Form GSTR-1A?

You can file Form GSTR-1A any­time after sub­mit­ting GSTR‑1 but before fil­ing GSTR-3B for the same peri­od. This gives you a win­dow to make cor­rec­tions and ensure your data is accurate.

Sum­ma­ry

Top­ic	Details
Change Effec­tive From	GSTR-3B of July 2025 tax period
What Changes?	Table 3.2 in GSTR-3B will become non-editable and auto-filled
Cor­rec­tion Method	Through GSTR-1A (before GSTR-3B) or future GSTR‑1/IFF