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Taxation Central Ministry of Finance Central Goods and Services Tax Act, 2017

CBIC (GST) issues an Advisory on reporting values in GSTR-3B

19-Jul-2025 | NA

CBIC (GST) has issued a follow-up advisory regarding the reporting of values in GSTR-3B, building upon its earlier advisory dated 11 April 2025. The previous advisory stated that, beginning with the April 2025 tax period, inter-state supplies auto-populated in Table 3.2 of Form GSTR-3B on the GST portal would be rendered non-editable, and returns must be filed using system-generated values only.

-Through this advisory, the changes mentioned?making the auto-populated liabilities in Table 3.2 of GSTR-3B for inter-state supplies made to unregistered persons, composition taxpayers, and UIN holders non-editable?have been re-introduced on the GST portal from the July 2025 tax period.

-In case any modification/amendment is required in auto-populated values of Table 3.2 of GSTR-3B, the same can be carried out by amending the corresponding values in respective tables of GSTR-1A or through Form GSTR-1/IFF filed for subsequent tax periods.

- To ensure that GSTR-3B is filed accurately with the correct values of inter-state supplies, it is advised to report the correct values in GSTR-1, GSTR-1A, or IFF. This will ensure the auto-populated values in Table 3.2 of GSTR-3B are accurate and compliant with GST regulations.

For more information kindly refer to the attached document.



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