Changes in the rules related to GST, the government itself has told the new system, small businessmen should not ignore it at all.

GST Network (GSTN) has said that from April 2025, GST taxpayers will not be allowed to change the table showing inter-state supplies made to unregistered persons and small taxpayers (taxpayers under composition scheme) in the monthly tax payment form GSTR-3B.

GSTN, which plays the role of technical backbone for Goods and Services Tax (GST), said in a consultation that from the tax period of April 2025, the inter-state supplies automatically recorded in Table 3.2 of GSTR-3B will not be able to be edited.

Form GSTR-3B will now be filed only with the automatically populated values generated by the GST system. The values in Table 3.2 will be auto-populated from the corresponding inter-state supplies declared in GSTR-1, GSTR-1A and IFF.

GSTN clarified that taxpayers can correct the automatically populated values in Table 3.2 of GSTR 3B by making amendments through Form GSTR-1A or Form GSTR-1/IFF filed for subsequent tax periods.

Rajat Mohan of AMRG & Associates said this automation reflects the government's objective to harmonise GSTR-3B with GSTR-1 and eliminate human intervention.