Table 3.2 of GSTR-3B shows the inter-state supplies you made to unregistered persons, composition taxpayers and UIN holders, as part of the totals in Tables 3.1 and 3.1.1. It is filled in automatically from GSTR-1, GSTR-1A and IFF.
What changed
From the November 2025 tax period, the values in Table 3.2 are non-editable. You must file GSTR-3B with the system-filled values only.
How to correct a wrong value
- Same month: file GSTR-1A for the same tax period with the correct details. Table 3.2 in GSTR-3B updates immediately, and you can then file GSTR-3B with the corrected figures.
- Later: you can also correct the supplies in the amendment section of a later GSTR-1/IFF.
Why it matters
Table 3.2 shows how tax on inter-state B2C supplies is shared out by place of supply (the state where the customer is). A wrong state code sends the tax to the wrong state.
How to get it right first time
- Enter the correct place of supply for every B2C invoice in GSTR-1.
- Review the draft GSTR-1 or GSTR-1A before filing.
- Check your billing software's state codes for online and courier sales, where the customer's state is often wrong.
Quick FAQ
Can I still edit the rest of GSTR-3B? This change is about Table 3.2. Other auto-filled tables have their own rules, so always check the portal messages.
Is there a cut-off for using GSTR-1A? GSTR-1A works for the same tax period before GSTR-3B is filed. After that, use the amendment section of a later GSTR-1/IFF.
