GST New Rule: Big Change for Taxpayers from April 2025
The GST new rule is here, and it’s changing how businesses file their returns. The GST Network (GSTN) has introduced an automated system that will impact the way inter-state supplies are reported in Form GSTR-3B. Let’s break down what’s changing and how it affects you.
GST new rule from April 2025 mandates auto-filled GSTR-3B. No manual edits for inter-state supplies. Ensure accurate GSTR-1 filing to stay compliant.
GST New Rule Brings Automated Changes to GSTR-3B
Starting from the tax period of April 2025, taxpayers will no longer be able to manually edit Table 3.2 in GSTR-3B. This table shows inter-state supplies made to:
- Unregistered persons
- Composition taxpayers
- UIN holders
These values will now be auto-populated based on the details already filed in GSTR-1, GSTR-1A, or IFF. The GST new rule aims to streamline return filing and eliminate manual mismatches.
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What is Table 3.2 in GSTR-3B?
Table 3.2 is a section in Form GSTR-3B that reflects inter-state sales to certain categories of taxpayers. Until now, businesses could adjust or edit these values while filing the return. But under the new GST rule, the system will lock these values to match the data already submitted in earlier forms.
No Manual Edits: Only Auto-Populated Data Allowed
The GST new rule ensures that only the system-generated values will be accepted in Table 3.2. If any changes are needed, taxpayers must:
- Amend the original data in GSTR-1, GSTR-1A or IFF
- File the corrections in the subsequent tax period
This change means taxpayers need to be extra careful while filing initial forms to avoid complications later.
Ensure Accurate Reporting in GSTR-1 and IFF
GSTN advises taxpayers to double-check their inter-state supplies while filing GSTR-1, GSTR-1A, or IFF. The accuracy of these forms will now directly affect the data in GSTR-3B. Errors in earlier forms may carry over into the monthly tax payment form and require future amendments.
Follow Vijay Broadcast on WhatsAppExpert View: Automation Will Boost Accuracy and Compliance
According to Rajat Mohan, Senior Partner at AMRG & Associates, the GST new rule is a major compliance reform. Here’s what he says:
“This will align GSTR-3B with GSTR-1 and eliminate manual corrections, reducing errors and revenue leakage.”
By syncing both forms, the process becomes more transparent and efficient.
Final Words: Stay Ahead with the GST New Rule
The GST new rule marks a shift toward automation and accuracy in return filing. Businesses should now focus on proper reporting in GSTR-1 and related forms to avoid trouble later. Being proactive today means smoother compliance tomorrow.
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