GSTN has introduced an automated process to ease GST return filing. GST Network said that from April, GST taxpayers will not be allowed to edit the table showing inter-state supplies to unregistered persons and composition taxpayers in the monthly tax payment form GSTR-3B.
In an advisory, GSTN, which manages the Goods and Services Tax (GST) tax, said that from the April 2025 tax period, the auto-populated inter-state supplies in Table 3.2 of GSTR-3B will not be made editable. GSTN further said that GSTR-3B will be filed only with auto-populated values ​​generated by the system.
Read in detail Table 3.2 of Form GSTR-3B provides information about inter-state supplies made to unregistered persons, composition taxpayers and Unique Identification Number (UIN) holders from the supplies declared in Tables 3.1 and 3.1.1 of GSTR-3B. The values ​​in Table 3.2 of GSTR-3B are automatically populated from the inter-state supplies declared in the relevant tables of GSTR-1, GSTR-1A and IFF.
GSTN said that taxpayers can correct the values ​​automatically entered in Table 3.2 of GSTR 3B by making amendments through Form GSTR-1A or Form GSTR-1/IFF filed for subsequent tax periods. GSTN said, “Taxpayers should ensure that inter-state supplies are correctly reported in their GSTR-1, GSTR-1A or IFF. So that the correct values ​​are automatically entered in Table 3.2 of GSTR-3B.”
Compliance may be affected
AMRG & Associates Senior Partner Rajat Mohan said that this is a big change, which will have a profound impact on compliance. This automation will align GSTR-3B with GSTR-1 as well as get rid of manual process. This will help in reducing errors and revenue leakage.
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