GST Network (GSTN) said that from April 2025, GST taxpayers will not be allowed to make changes in 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 entered 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.

Correction possible after amendment

The values ​​​​in Table 3.2 will be automatically filled from the corresponding inter-state supplies declared in GSTR-1, GSTR-1A, and IFF. GSTN clarified that taxpayers can correct the automatically filled 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

The GSTR-3B form is a monthly self-declaratory return form that 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 fill out GSTR-3B. Those with a composition scheme do not fill it, there is GSTR-4 for them.

Rajat Mohan of AMRG & Associates said that this automation reflects the government's objective of harmonizing GSTR-3B with GSTR-1 and eliminating human intervention.

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