Those who file 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 the time being.
GST Network had said on April 11 that the data of inter-state supplies will be 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 made 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 update said, “For the convenience of taxpayers, it has been decided that Table 3.2 will remain editable for the time being. Taxpayers are advised to amend the auto-populated entries if required and file the correct return.”
Table 3.2 of the GSTR-3B form contains information on inter-state supplies to unregistered persons, composition taxpayers and those with a Unique Identification Number (UIN). Companies disclose inter-state supplies in GSTR-1 and GSTR-1A, and the same is auto-populated in Table 3.2.
If it is convenient then it is also difficult
According to Sandeep Sehgal, partner, tax consultancy firm AKM Global, “This move by 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 April 2025 return. 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.”
