GST New Rule: The new automated process of GST has started. Know what has changed for taxpayers now.
GSTN has introduced an automated process to ease GST return filing. GST Network said that from April, GST taxpayers will not be allowed to edit the table showing inter-state supplies to unregistered persons and composition taxpayers in the monthly tax payment form GSTR-3B.
GST New Rule
In an advisory, GSTN, which manages the Goods and Services Tax (GST) tax, said that from the tax period of April 2025, the automatically populated inter-state supplies in Table 3.2 of GSTR-3B will not be made editable. GSTN further said that GSTR-3B will be filed only with auto-populated values generated by the system.
Read in detail
Table 3.2 of Form GSTR-3B provides information about inter-state supplies made to unregistered persons, composition taxpayers and Unique Identification Number (UIN) holders from the supplies declared in Table 3.1 and 3.1.1 of GSTR-3B. The values of Table 3.2 of GSTR-3B are automatically populated from the inter-state supplies declared in the relevant tables of GSTR-1, GSTR-1A and IFF.
GSTN said that taxpayers can correct the values automatically entered in Table 3.2 of GSTR 3B by making amendments through Form GSTR-1A or Form GSTR-1/IFF filed for subsequent tax periods. GSTN said, “Taxpayers should ensure that inter-state supplies are correctly reported in their GSTR-1, GSTR-1A or IFF. So that the correct values are automatically entered in Table 3.2 of GSTR-3B.”
Compliance may be affected
AMRG & Associates Senior Partner Rajat Mohan said that this is a big change, which will have a profound impact on compliance. This automation will align GSTR-3B with GSTR-1 as well as get rid of manual process. This will help in reducing errors and revenue leakage.
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