In a recent development, the Goods and Services Tax Network (GSTN) has issued an advisory stating that Table 3.2 of Form GSTR-3B will continue to remain editable, reversing its earlier stance communicated via an update dated April 11, 2025. The earlier advisory had indicated that Table 3.2 would be locked for the return period of April 2025 onwards, with values auto-populated based on GSTR-1 data and rendered non-editable to streamline the return filing process.
However, this move drew significant concern and feedback from taxpayers and professionals across the country, who reported practical difficulties in reconciling system-populated data with their own records, especially when differences arise due to timing issues, interstate transactions, or manual corrections required in reported values.
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Taking these concerns into consideration, GSTN has now announced that it is temporarily deferring the proposed locking of Table 3.2 and will keep the table editable until further notice. This decision aims to provide continued flexibility and ease of filing to taxpayers while allowing time for GSTN to re-evaluate the implementation mechanism based on user feedback. GSTN has further clarified that the revised implementation timeline for locking Table 3.2 will be communicated in a separate future communication, and that no changes will be made without sufficient advance notice to taxpayers.
Taxpayers are therefore advised to continue exercising due diligence while filing their GSTR-3B returns. They must carefully verify, validate, and where required, modify the auto-populated entries in Table 3.2 to ensure accuracy and compliance. Although auto-population from GSTR-1 is a useful feature aimed at reducing clerical errors, manual review remains critical for ensuring that disclosures truly reflect the taxpayer’s tax liability and input credit adjustments.
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GSTR-3B is a mandatory monthly self-declaration return to be furnished by all regular GST-registered persons. It summarizes details of outward supplies (sales), inward supplies (purchases), Input Tax Credit (ITC) claimed, and the tax payable for the specified tax period. Unlike GSTR-1, which captures invoice-level details, GSTR-3B presents a summary-level view and is aimed at simplifying compliance and facilitating quicker tax payments.
Even if no business activity is undertaken in a given tax period, the taxpayer is still required to file a NIL GSTR-3B return to stay compliant. Non-filing or late filing may result in penalties and interest, and may also impact ITC availability for recipients.
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Over time, GSTR-3B has undergone multiple enhancements, including auto-population of data from GSTR-1 and GSTR-2B, with the goal of improving accuracy and easing the compliance burden. However, such features must be balanced with adequate flexibility, especially when system-generated data does not align with the taxpayer’s actual books of accounts. By retaining editability in Table 3.2, GSTN has temporarily safeguarded this balance, offering relief and operational ease to the tax-paying community.
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