GSTR-3B Form: Changes in the table showing inter-state supplies made to a taxpayer covered under the composition scheme in Form GSTR-3B will not be allowed. The form will now be applicable only to those supplies generated by the GST system…
GST Network (GSTN) said that from April 2025, GST taxpayers will not be allowed to change the table showing inter-state supplies made to unregistered persons and small taxpayers (taxpayers falling under the composition scheme) in the monthly tax payment form GSTR-3B. GSTN, which plays the role of technical backbone for the Goods and Services Tax (GST), said in an advisory that from the tax period of April 2025, the inter-state supplies automatically recorded in Table 3.2 of GSTR-3B will not be able to be edited.
Form GSTR-3B will now be filed only with automatically filled values ​​generated by the GST system.
Improvement possible after revision
The values ​​in Table 3.2 will be auto-populated from the corresponding inter-state supplies declared in GSTR-1, GSTR-1A and IFF. GSTN clarified that taxpayers can correct the auto-populated values ​​in Table 3.2 of GSTR 3B by making amendments through Form GSTR-1A or Form GSTR-1/IFF filed for subsequent tax periods.
What is GSTR 3B form
Actually, GSTR-3B form is a monthly self-declaratory return form which has to be filled by taxpayers registered under GST. It has become a regular return. Usually this form has to be filed by the 20th of every month.
All regular taxpayers are required to file GSTR-3B. Those under the composition scheme do not file it; for them there is GSTR-4.
Rajat Mohan of AMRG & Associates said this automation reflects the government’s aim to harmonise GSTR-3B with GSTR-1 and eliminate human intervention.
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