GST Advisory on Reporting Values in Table 3.2 of GSTR-3B

Overview:

Advisory on Reporting Values in GSTR 3B

The Goods and Services Tax Network (GSTN) has released an important advisory concerning the reporting of values in Table 3.2 of Form GSTR-3B. This advisory is intended to inform taxpayers of recent developments and changes that impact the auto-populated values in the mentioned table.

Key Highlights:

1. Non-Editable Auto-Populated Values:

   • As per an earlier advisory dated April 11, 2025, it was communicated that the auto-populated values in Table 3.2 of Form GSTR-3B would be made non-editable (which was editable earlier) starting from the April 2025 tax period (applicable for the return to be filed in May 2025).

     
     

2. Representations and Grievances Addressed:

   • Following this announcement, GSTN received several representations and grievances from taxpayers regarding the non-editable nature of these values. Taxpayers expressed concerns about the rigidity of the system, which could lead to unintentional errors or discrepancies during filing.

   • GSTN has assured that these concerns are being examined thoroughly and will be suitably addressed in due course.

     
     

3. Temporary Continuation of Editable Entries:

   • In response to these representations and to facilitate smooth filing, GSTN has decided that Table 3.2 shall remain editable for the time being.

   • Taxpayers are advised to report or amend the auto-populated entries if required and ensure that their returns are filed accurately, maintaining the correctness of the disclosed information.

     
     

4. Further Communication Expected:

   • GSTN has indicated that taxpayers will be duly informed through a separate communication once the proposed changes are implemented on the GST Portal.

     
     

Implications for Taxpayers:

The decision to keep Table 3.2 editable temporarily provides relief for taxpayers who need to correct auto-populated data. This move is seen as a step toward ensuring accurate reporting and preventing compliance issues. However, taxpayers should stay vigilant and watch for further updates from GSTN to adapt to upcoming changes promptly.

Conclusion:

This advisory reflects GSTN's commitment to addressing taxpayer concerns while balancing system automation with practical compliance requirements. Taxpayers are encouraged to take advantage of the editable fields in Table 3.2 for accurate reporting and to keep track of official communications for further updates.