CBIC Has Issued Another Important Advisory on reporting values in Table 3.2 of GSTR-3B

1. What is Table 3.2 of GSTR-3B?: -
It reports inter-state supplies made to:
✅ Unregistered persons
✅ Composition dealers
✅ UIN holders
These values flow directly from GSTR-1 / GSTR-1A / IFF.

2. What’s the BIG change from Nov 2025?: -
 Table 3.2 will become NON-EDITABLE
You will now file GSTR-3B only on system auto-populated values.
➡️ No manual correction allowed.

3. Mistake auto-populated? Don’t panic.: -
You CANNOT edit GSTR-3B anymore for Table 3.2.
✅ Correction must be done via:
➡️GSTR-1A (same tax period)
➡️Or GSTR-1 / IFF (future period)

4. How does correction actually work?: -
✔️ Amend data in GSTR-1A
✔️ System instantly updates Table 3.2 in GSTR-3B
✔️ Then you file correct GSTR-3B
⚡ Fully system-driven correction flow

5. Why is the Govt doing this?: -
To ensure:
✅ No mismatch between GSTR-1 & GSTR-3B
✅ No tax leakage
✅ Strong audit trail
✅ Fewer litigation disputes

6. Most important compliance tip : -
From now on:
 Don’t treat GSTR-1 as “temporary”
✅ Treat GSTR-1 as the foundation of your tax liability

7. Time limit for GSTR-1A amendment?: -
⏳ NO cut-off before filing GSTR-3B
➡️ You can file GSTR-1A after GSTR-1 and till the moment you file GSTR-3B

8. One mistake in GSTR-1 = Direct tax impact: -
Because now:
 GSTR-3B cannot be adjusted
 Liability becomes system-final
 Only GSTR-1 / 1A controls your tax

9. Who must be extra careful?: -
⚠️ E-commerce sellers
⚠️ Export-linked supplies
⚠️ High B2C interstate turnover businesses
⚠️ Startups using IFF

10. Final takeaway: -
✅ GSTR-1 becomes the “KING” return
✅ GSTR-3B becomes a “mirror” return
✅ Draft review is no longer optional — it’s mandatory