GSTR-3B Form: Changes in the table showing inter-state supplies made to a taxpayer falling under the composition scheme in Form GSTR-3B will not be allowed. The form will now be filed only with the automatically filled values generated by the GST system.
GSTR-3B Form: The 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 entered in Table 3.2 of GSTR-3B will not be edited.
Form GSTR-3B will now be filed only with the 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
- Actually, 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 GSTR-3B. Those with composition scheme do not fill 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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