GSTR-3B Table 3.2 Locked from November 2025: The Complete GST Compliance Guide
Published: December 5, 2025 | Founder – Kyna FinTax Associates | Delhi
A seismic shift in GST compliance is here. Starting November 2025 tax period, Table 3.2 of FORM GSTR-3B becomes completely non-editable. This table – which reports your inter-state supplies to unregistered persons, composition dealers, and UIN holders – will now auto-populate exclusively from your GSTR-1, GSTR-1A, and IFF filings. No more manual overrides during GSTR-3B filing.
This CBIC/GSTN advisory (dated December 5, 2025) builds on FORM GSTR-1A introduced via Notification No. 12/2024-Central Tax (July 10, 2024). GSTR-1A acts as your pre-GSTR-3B amendment window for correcting GSTR-1 errors. Get this wrong, and your tax liability locks in automatically. Here’s the full breakdown every business must know.
What Exactly is Table 3.2 in GSTR-3B?
Table 3.2 sits under Table 3.1 (Outward Supplies) in GSTR-3B. It specifically captures:
| Category | Description | Auto-Populated From |
|---|---|---|
| Unregistered Persons | Inter-state B2C sales (no GSTIN) | GSTR-1 Table 5 (B2C Large), GSTR-1A amendments, IFF |
| Composition Taxpayers | Supplies to composition scheme dealers | GSTR-1 Table 4B, GSTR-1A, IFF |
| UIN Holders | Supplies to UN agencies/embassies | GSTR-1 Table 4C, GSTR-1A, IFF |
Key Fact: These values reconcile with Table 3.1 totals. Pre-November 2025, you could tweak them manually. Now? System-locked forever.
The BIG Change: Non-Editable from November 2025
Timeline: Effective November 2025 onwards (advisory issued Dec 5, 2025).
| Before Nov 2025 | From Nov 2025 Onwards |
|---|---|
| Manual editing allowed in GSTR-3B Table 3.2 | 100% Non-Editable – File only with auto-populated values |
| Discrepancies fixed directly in 3B | Corrections only via GSTR-1A (same period) or GSTR-1/IFF (next period) |
| Frequent amendments common | GSTR-1 becomes KING – Defines your final liability |
Why this matters: Mismatched GSTR-1 vs GSTR-3B caused 70%+ of GST notices. This eliminates manual fiddling, ensures audit-proof trails, and plugs tax leakage.
FORM GSTR-1A: Your Error-Correction Superpower
Introduced: July 2024 via Notif 12/2024. Optional but mandatory now for Table 3.2 fixes.
Core Features of GSTR-1A
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One-time filing per tax period (after GSTR-1, before GSTR-3B).
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Amends missed/wrong supplies from current period’s GSTR-1.
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Net liability (GSTR-1 + GSTR-1A) auto-flows to GSTR-3B Table 3.1/3.2.
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Recipient ITC reflects in next month’s GSTR-2B.
Availability Timeline
Monthly GSTR-1 Filers:
GSTR-1 Filing Date ──────► GSTR-1A Available ──────► GSTR-3B Filing
(11th of next month) (From GSTR-1 due date) (20th of next month)
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File GSTR-1A anytime after GSTR-1 till GSTR-3B submission.
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No cutoff date – Last-minute fixes allowed!
QRMP (Quarterly) Filers:
Quarterly GSTR-1 ──────► Quarterly GSTR-1A ──────► Quarterly GSTR-3B
(13th of month after quarter) (Post GSTR-1) (22nd/24th of month after)
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Amends quarterly GSTR-1 + prior IFF invoices (M1/M2 of quarter).
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No separate IFF amendment during M1/M2.
Limitation: Can’t change recipient GSTIN in GSTR-1A. Fix via next GSTR-1 only.
How to Fix Table 3.2 Errors – Step-by-Step
Scenario: GSTR-1 error causes wrong Table 3.2 auto-population.
1️⃣ Review Draft GSTR-1 → Finalize accurately
2️⃣ File GSTR-1 → Check auto-population in GSTR-3B draft
3️⃣ Error found? → File GSTR-1A immediately
4️⃣ System **instantly** updates Table 3.2 in GSTR-3B
5️⃣ File corrected GSTR-3B
6️⃣ Future fixes? → Next GSTR-1/IFF
Pro Tip: GSTR-1A changes reflect real-time in GSTR-3B draft. No waiting!
Who Needs to Worry Most?
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E-commerce Operators (high B2C inter-state volume)
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B2C Businesses with pan-India sales
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Exporters/SEZ suppliers (UIN-heavy)
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QRMP using IFF (M1/M2 invoice risks)
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Startups with erratic invoicing
Government’s Master Plan Behind This
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Zero Mismatch: GSTR-1 = GSTR-3B liability (no overrides).
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Tax Leakage Prevention: B2C inter-state supplies (hard to track).
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Audit Trail: Every figure traceable to original GSTR-1/1A.
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Reduced Litigation: 90% fewer “manual adjustment” disputes.
Impact: GSTR-1 shifts from “draft” to foundation document.
FAQs: Your Top Compliance Questions Answered
Q: When does Table 3.2 become non-editable?
A: November 2025 tax period onwards. File only with system values.
Q: GSTR-1A filing deadline?
A: No cutoff – Anytime after GSTR-1 till GSTR-3B filing moment.
Q: ITC impact on buyers?
A: Supplier GSTR-1A amendments → Recipient’s next GSTR-2B.
Q: Can I edit after GSTR-3B filing?
A: No for Table 3.2. Use subsequent GSTR-1 only.
Q: QRMP IFF invoices fixable?
A: Yes, via quarterly GSTR-1A (not during M1/M2).
Action Plan for Kyna FinTax Clients
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Immediate: Review October 2025 GSTR-1 filings.
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November Prep: Enable GSTR-1A access on GST portal.
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Process: Monthly draft GSTR-1 review + GSTR-1A buffer.
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Training: Staff upskilling on GSTR-1A (we offer sessions).
Facing compliance challenges? Kyna FinTax Associates specializes in GST filings, GSTR-1A amendments, and error-free returns for Delhi. Book free consultation: https://forms.gle/kGnSqRKCCXkRdGm68
Contact Us
Kyna FinTax Associates
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Email: services@kynafintax.com
Website: https://kynafintax.com