GSTIN has issued an advisory on Hard-Locking of auto-populated

GSTIN has issued an advisory on Hard-Locking of auto-populated values in Table 3.2 of GSTR-3B from July 2025 tax period.

The advisory states as under:

From July 2025 onwards, Table 3.2 of GSTR 3B which captures inter-State supplies to unregistered persons, composition taxpayers, and UIN holders- will be auto-populated and non-editable. GSTR 3B must be filed using system generated values only.

Although, this change was announced earlier (April 2025), the same deferred due to taxpayer concerns. Table 3.2 was temporarily made editable for convenience.
Further, in case any modification/amendment is required in auto-populated values of Table3.2 of GSTR-3B, the same can be carried out by amending the corresponding values in respective tables ofGSTR-1A or through Form GSTR-1/IFF filed for subsequent tax periods. Accordingly, it is advised that GSTR 1, 1A or IFF to be filed correctly in order to avoid errors in auto-populated values.

Frequently Asked Questions:

Sl No	FAQs	Resolution
1	What’s changing in Table 3.2?	From July 2025, auto populated values for inter-State supplies will be locked and non-editable.
2	How to fix incorrect auto-populated values?	Amend via GSTR 1A or GSTR 1/IFF in later tax periods.
3	How to ensure accurate reporting?	Report inter-State supplies correctly in GSTR 1, 1A or IFF.
4	Deadline for GSTR 1A amendments?	No fixed cut-off. GSTR 1A can be filed any time before filing GSTR 3B.