GSTR-3B Table 3.2 Reporting & GSTR-1A: 2025 Update

GST compliance continues to evolve, and recent advisories issued by the GST Network bring significant changes for businesses that file monthly or quarterly GST returns. These updates relate to:

• Reporting inter-state B2C and other specific supplies in Table 3.2 of GSTR-3B, and
  
  
• Using FORM GSTR-1A to correct details before filing GSTR-3B.

To help taxpayers adapt smoothly, here is a completely simplified and updated guide that explains what is changing from 2025 and how to stay compliant without mistakes.

What Is Table 3.2 in GSTR-3B and Why It Matters

Table 3.2 is used to report certain types of inter-state outward supplies, specifically:

• Supplies to unregistered persons
  
  
• Supplies to composition dealers
  
  
• Supplies to UIN holders such as embassies or UN bodies

These values are pulled from your GSTR-1, IFF, or now — GSTR-1A.

Earlier, taxpayers had the option to edit these numbers directly in GSTR-3B. But this often led to mismatches between different returns, notices from the department, and errors in ITC reflection for recipients.

This led the GST authorities to shift to a more automated model.

From November 2025: Table 3.2 Becomes Fully Auto-Populated

Starting with the November 2025 tax period, Table 3.2 in GSTR-3B will be:

• Fully system-generated
• Completely non-editable
• Based only on your GSTR-1, GSTR-1A, and IFF

This means:

• You cannot manually adjust or overwrite the values in Table 3.2.
  
  
• Whatever you report in your outward supply returns will directly flow to GSTR-3B.

This shift ensures accuracy, transparency, and uniform reporting across the GST system.If the Auto-Populated Value Is Wrong — How Do You Fix It?

Once manual editing is blocked, the only way to correct wrong data is:

Use FORM GSTR-1A for the same tax period.

GSTR-1A allows you to:

• Add missing invoices,
• Correct wrongly reported values,
• Update specific supply details that impact Table 3.2.

As soon as you submit GSTR-1A:

• The updated figures will automatically reflect in GSTR-3B,
• You can file GSTR-3B with accurate, corrected values.

This eliminates back-and-forth amendments and reduces mismatches.

Understanding FORM GSTR-1A — Why It Exists

GSTR-1A was introduced through Notification No. 12/2024 to give taxpayers a final opportunity to fix errors before GSTR-3B is filed. It acts as a correction window for the same month or quarter.

Here is how it works:

Key Features of GSTR-1A

1. Optional Form
   File it only when you need to add or amend invoice details.
   
   
2. Only One Filing per Tax Period
   You get a single chance to correct everything for that month or quarter.
   
   
3. Instant Impact on GSTR-3B
   Liability automatically updates after you file GSTR-1A.
   
   
4. ITC Reflection for Recipients
   Any change you make appears in the recipient’s next GSTR-2B.
   
   
5. Available After GSTR-1 Filing/Due Date
   
   
   
   • For monthly filers → Available from GSTR-1 due date/filing date until GSTR-3B filing.
     
     
   • For QRMP filers → Available after quarterly GSTR-1 filing/due date until quarterly GSTR-3B filing.
     
     
6. IFF Amendments Included
   For QRMP taxpayers, amendments related to IFF (Month 1 and Month 2) can only be made through quarterly GSTR-1A.
   
   
7. Wrong GSTIN Cannot Be Corrected Here
   If a customer’s GSTIN was entered incorrectly, it must be fixed in the next GSTR-1—not GSTR-1A.

No Cut-Off for Filing GSTR-1A Before GSTR-3B

A major advantage of GSTR-1A is that it has no fixed last date.

You can file it:

• anytime after filing GSTR-1,
  
  
• until the moment you submit GSTR-3B for that period.

This flexibility helps businesses check their records, verify inter-state supplies, and make final corrections without rushing.

What This Means for Businesses

These changes aim to make GST compliance smoother and more consistent.

Benefits for taxpayers:

• Fewer Errors and Mismatches

Consistent data flow between GSTR-1, GSTR-1A, IFF, and GSTR-3B reduces variation.

• Streamlined ITC for Recipients

Since corrections reflect in GSTR-2B, business partners get accurate ITC details.

• Better Notice Management

Accurate reporting means fewer discrepancies that lead to scrutiny.

• More Efficient Monthly Closure

With GSTR-1A, you fix everything before GSTR-3B—no scattered amendments later.

How Taxpayers Should Prepare Going Forward

To avoid complications once the new rules take effect, ensure the following:

1. Review GSTR-1 before filing

Pay special attention to:

• Place of supply
  
  
• Type of recipient
  
  
• B2C interstate supplies

2. Use GSTR-1A wisely

Since it can be filed only once per period, make it a comprehensive correction.

3. Improve reconciliation processes

Sync:

• ERP data
  
  
• E-invoice records
  
  
• IFF filings
  
  
• Actual outward supplies

Automation or AP compliance tools can reduce human mistakes.

4. Track IFF entries for QRMP

They can only be corrected in quarterly GSTR-1A, not monthly.

5. Maintain a strong audit trail

Record every amendment or change made through GSTR-1A for future verification.

FAQs

Q1. What changes in Table 3.2 from Nov 2025?

It becomes fully auto-populated and cannot be edited manually.

Q2. What if wrong data appears in Table 3.2?

Correct it through GSTR-1A for the same period. It updates instantly in GSTR-3B.

Q3. Is GSTR-1A compulsory?

No. Use it only when you need to amend details.

Q4. Can GSTIN errors be corrected in GSTR-1A?

No. Those must be amended in the next GSTR-1.

Conclusion

The GST portal’s move to automate Table 3.2 and introduce GSTR-1A marks a major step towards cleaner and more accurate reporting. With these changes, the focus shifts to reporting information correctly the first time and using GSTR-1A as a controlled correction mechanism.

By strengthening validation checks and adopting timely reconciliation practices, businesses can avoid mismatches, reduce compliance risks, and maintain a hassle-free GST filing experience.