GSTN defers locking of table showing inter-state supplies to unregistered persons in monthly returns
May 16, 2025
NEW DELHI: GST Network on Friday deferred the implementation of locking of the table showing inter-state supplies to unregistered persons and composition tax in monthly tax payment form GSTR-3B.
GSTN, which manages the tech backbone for Goods and Services Tax, had on April 11, 2025, said from the April 2025 tax period, inter-state supplies auto-populated in Table 3.2 of GSTR-3B will be made non-editable.
In an advisory on Friday, GSTN said it has received several representations and grievances from taxpayers regarding this change. These concerns are currently being examined and will be suitably addressed in due course.
"In the interest of taxpayer convenience and to facilitate smooth filing, it has been 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 furnish their returns accurately, ensuring the correctness of the disclosed information," GSTN said.
Table 3.2 of Form GSTR-3B captures the inter-state supplies made to unregistered persons, composition taxpayers, and UIN (Unique Identification Number) holders out of the supplies declared in Tables 3.1 and 3.1.1 of GSTR-3B.
The values in Table 3.2 of GSTR-3B auto-populate from corresponding inter-state supplies declared in GSTR-1, GSTR-1A, and IFF in requisite tables.
AKM Global, Partner- Tax, Sandeep Sehgal said GSTN's recent clarification that Table 3.2 in GSTR-3B will remain editable for now is a significant transitory relief for many businesses and tax filers. Earlier, it was announced that these values - automatically filled by the system would be locked from the April 2025 return period.
"This would allow time to businesses, especially in sectors like retail, FMCG, hospitality, and e-commerce, where sales to unregistered buyers or B2C customers are common. In such cases, the system's auto-filled numbers may not necessarily match with the actual figures in the company's records," Sehgal said.
AMRG & Associates Senior Partner Rajat Mohan said the last-minute reversal on locking Table 3.2 in GSTR-3B reflects a policy inconsistency that disrupts business processes. Such abrupt changes indicate a lack of foresight and create an environment of uncertainty.
"When businesses make ERP amendments and restructure compliance workflows organisation-wide, unbundling those changes just days before return filing becomes a mammoth task," Mohan said.
