In order to streamline GST compliance and reduce data discrepancies, the GSTN has issued a new advisory concerning auto-population of Table 3.2 in GSTR-3B. Effective from the April 2025 tax period, taxpayers will no longer be able to manually edit the values in this section of the GSTR-3B return. Instead, these values will be auto-populated from the corresponding inter-state supply data declared in GSTR-1, GSTR-1A, and the Invoice Furnishing Facility (IFF).

What is Table 3.2 in GSTR 3B and Why is it Important?

Table 3.2 in GSTR-3B captures inter-state supplies made to unregistered persons, composition dealers, and UIN holders. The information reported here plays a key role in ensuring that tax liabilities are appropriately declared and apportioned across states. Until now, taxpayers had the flexibility to adjust these values in GSTR-3B manually. However, with the system-driven automation, the GSTN aims to eliminate human errors and maintain consistency in return filings.

Key Changes from April 2025 Onwards

From the April 2025 return cycle, the values displayed in Table 3.2 in GSTR-3B will be non-editable. These will be system-generated based on the details furnished in:

• GSTR-1
• GSTR-1A
• Invoice Furnishing Facility (IFF)

This means that the accuracy of Table 3.2 will now be entirely dependent on how correctly the taxpayer reports interstate supplies in their GSTR-1 or IFF filings.

If discrepancies or incorrect values appear in Table 3.2, taxpayers will not be able to make direct changes in GSTR-3 B.

Making Amendments to Table 3.2 Values

If taxpayers find any discrepancies in the auto-populated values of Table 3.2, direct edits in GSTR-3B will no longer be permitted. Instead, amendments must be made through the following:

• Form GSTR-1A: This can be filed after GSTR-1 and any time before GSTR-3 B. There is no cut-off date for submitting Form GSTR-1A before GSTR-3B, allowing sufficient flexibility to correct errors.
• Subsequent Period GSTR-1/IFF: If the issue is identified later, the corrections can be carried out in the GSTR-1 or IFF of a subsequent tax period.

It’s crucial for businesses to stay vigilant and perform timely reconciliations to catch errors early, so they can be amended using GSTR-1A before the GSTR-3B filing deadline.

Implications for Taxpayers

The move reinforces the GSTN’s broader goal of data reconciliation and return matching across forms. However, it places greater responsibility on taxpayers to ensure that GSTR-1 and related forms are accurate and timely. Errors in GSTR-1 will now directly affect GSTR-3B and may result in reporting mismatches or compliance notices.

Taxpayers are advised to:

• Validate interstate supply data before filing GSTR-1/IFF.
• Use Form GSTR-1A judiciously for amendments, as it can be filed any time after GSTR-1 and before GSTR-3B submission.
• Review auto-populated data carefully before finalizing GSTR-3 B.

Conclusion

This advisory is a clear reminder of the increasing digitization and automation in GST compliance. While it brings standardization and reduces manual errors, it also underlines the need for robust internal checks and timely reporting. Businesses and tax professionals must adapt to these changes to ensure seamless return filing and avoid future disputes.

How IRIS GST Prevents Misreporting in GSTR-3B

Ensuring accurate reporting in the GST system is crucial for businesses to maintain compliance and avoid penalties. IRIS GST offers robust features that play a pivotal role in preventing misreporting in GSTR-3B filings, mitigating errors, and enhancing overall accuracy.

Automated Liability Computation

• One of the standout features of IRIS GST is its ability to automatically compute tax liabilities in GSTR-3B. This is done based on GSTR-1. By automating these calculations, IRIS GST significantly reduces the chances of manual errors, ensuring precise and accurate reporting. This feature is especially beneficial in maintaining consistency and accuracy in tax filings, thereby enhancing compliance.
• IRIS also provides comparative view between IRIS Calculated/uploaded values VS GSTN auto calculated values. This comparison helps to identify if there are any mismatches in data and take corrective actions further.

GST Filing with Automated GSTR-3B and ITC Calculations

IRIS makes GST filing easier by auto-calculating your GSTR-3B liability and Input Tax Credit (ITC). It not only provides GSTR 3B liability auto-calculations but also provides ITC auto-computations. IRIS GST Software saves time, reduces errors, and ensures quick, accurate return filing.

Comprehensive MIS Reports

• IRIS GST offers a range of Management Information System (MIS) reports based on GSTR-1, GSTR-2A/2B, and GSTR-3B data. These MIS reports are based on GSTR 1 data as well as provide comparative reports between GSTR 1 vs GSTR 3B.
• These analysts help businesses to check if there are any mismatches in reporting across reports and also help to get birds eye view from sales liability angle.

Reasons to Choose IRIS GST Software

1. Faster Return Filing
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2. Smarter GST Management
   Get a PAN-level view, cloud access, and multi-user login—all under one roof for efficient, hassle-free GST reporting.
3. Maximize ITC with Smart Matching
   Leverage rule-based reconciliation, cross-year invoice matching, and up-to-date algorithms for accurate 2B-2P matching and optimized ITC claims.
4. Strengthen Vendor Compliance
   Auto-check vendor GSTNs, reconcile 2A data, and send bulk reminders—ensuring your vendor ecosystem stays GST compliant.
5. Ready for Audits and Litigation
   Access expert support, audit prep tools, and automated liability tracking to stay audit-ready and confidently handle GST notices.