<h1>GST Table 3.2 auto-population in GSTR-3B deferred to July 2025, requires accurate GSTR-1 reporting</h1> GST authorities issued an advisory regarding changes to Table 3.2 reporting in GSTR-3B returns. Originally scheduled for April 2025, the implementation making auto-populated inter-state supply values non-editable was deferred due to taxpayer difficulties. The changes will now be implemented from July 2025 tax period, requiring taxpayers to file GSTR-3B with system-generated values only for inter-state supplies to unregistered persons, composition taxpayers, and UIN holders. Any modifications to auto-populated values must be made through amendments in GSTR-1A or subsequent GSTR-1/IFF filings. Taxpayers are advised to ensure accurate reporting in GSTR-1, GSTR-1A, or IFF to guarantee correct auto-population in Table 3.2. Form GSTR-1A can be filed anytime after GSTR-1 submission until GSTR-3B filing, allowing corrections before the monthly return submission.