GST Filing Relief Companies filing GSTR-3B returns have got some relief for now. GST Network had announced to make Table 3.2 of GSTR-3B returns non-editable from April returns. But for now it has been postponed. This relief is related to inter-state supplies to unregistered people, composition taxpayers and those with Unique Identification Number (UIN).
GSTR-3B changes deferred New Delhi. Those filing GSTR-3B returns in the GST system have got some relief for now. The sales made by registered companies to unregistered and composition tax payers are shown in Table 3.2 in the monthly return. This was to be locked, but GST Network (GSTN) has said that its implementation has been deferred for now.
GST Network had said on April 11 that the inter-state supply figures will be shown automatically (auto-populated) in the GSTR-3B return filing for the month of April and cannot be changed. In an advisory issued on Friday, it said that some presentations were given by taxpayers regarding this change. They are currently being studied and will be resolved in the coming time.
What did GST Network say
GST Network (GST Network update) said, “For the convenience of taxpayers, it has been decided that Table 3.2 will remain editable for the time being (ie it can be amended). Taxpayers are advised to amend the auto-populated entries if needed and file the correct return.”
Table 3.2 of the GSTR-3B form contains information about inter-state supplies to unregistered persons, composition taxpayers and those with a unique identification number (UIN). Companies give information about inter-state supplies (Inter-state supply disclosure) in GSTR-1 and GSTR-1A, the same is auto-populated in Table 3.2.
It is a convenience as well as a problem
According to Sandeep Sehgal, partner of tax consultancy firm AKM Global, “This move of GST Network is a relief for many companies. Earlier it was said that the value shown in Table 3.2 cannot be changed from the return of April 2025. Its postponement will give time to companies especially in the retail, FMCG, hospitality and e-commerce sectors to prepare. Sales to unregistered buyers are common in these sectors.”
However, according to AMRG & Associates partner Rajat Mohan, this last minute change reflects policy instability. This creates an environment of uncertainty. He said, “When companies make changes in ERP and change the compliance structure at the level of the entire institution, it becomes very difficult to change it just before return filing.”
