Starting in April 2025, the GST Network (GSTN) will implement new changes to the GSTR-3B form.
Taxpayers will no longer be able to manually modify the table that shows inter-state supplies to unregistered persons and small taxpayers (those under the composition scheme).
The information in this table will now be automatically filled in by the GST system, based on the data already submitted in GSTR-1, GSTR-1A, or the Invoice Furnishing Facility (IFF).
How to Correct Mistakes
If there are any errors in the auto-filled values, taxpayers can still make corrections.
However, these corrections must be done by updating the related data in GSTR-1, GSTR-1A, or IFF for later tax periods.
This ensures that the values are corrected for future returns.
What is the GSTR-3B Form?
The GSTR-3B form is a monthly self-declaration form that all regular GST-registered taxpayers must file.
It reports the summary of outward and inward supplies and helps calculate the tax liability. This form must be submitted by the 20th of each month.
Taxpayers under the composition scheme do not file GSTR-3B. Instead, they file GSTR-4.
From April 2025, the GST system will auto-fill Table 3.2 in GSTR-3B, and taxpayers will no longer be able to edit these values manually.
