table 3.2 in GSTR-3B includes inter-state sales made to unregistered persons, composition taxpayers, and UIN holders.
GSTR-3B is one of the most important GST returns for businesses. It summarizes sales, purchases, and tax liabilities each month. Many taxpayers often ask: what is table 3.2 in GSTR-3B? Understanding it correctly is essential for accurate filing and compliance.
This blog explains everything you need to know about table 3.2. We will cover its purpose, how it works, and tips to handle it effectively.
Understanding the Basics of Table 3.2
Tables 3.2 in GSTR-3B is a section where outward supplies are reported. It includes inter-state sales made to unregistered persons, composition taxpayers, and UIN holders.
Basically, it tracks sales that are not directly reported in GSTR-1. This table is auto-populated from GSTR-1 and IFF (Invoice Furnishing Facility). However, taxpayers must verify the entries for accuracy.
Knowing what is tables 3.2 in GSTR-3B helps avoid errors and penalties.
Who Needs to Fill table 3.2 in GSTR-3B
Not all taxpayers need to pay close attention to table 3.2. It is relevant for:
Businesses making inter-state sales to unregistered buyers.
Those selling to composition taxpayers.
Transactions with UIN holders.
If your business falls under these categories, understanding table 3.2 is crucial.
How table 3.2 in GSTR-3B Works
The entries in table 3.2 are auto-generated from other GST returns. This includes:
GSTR-1: Outward supply invoices.
IFF: Details of inter-state supplies by registered taxpayers.
The values in table 3.2 are mostly non-editable. Therefore, you cannot change them directly in GSTR-3B. Instead, corrections should be made in the source forms (GSTR-1 or IFF).
Key Details in table 3.2 in GSTR-3B
Table 3.2 captures several important details about outward supplies:
Supplies to unregistered persons – Sales made to customers without GST registration.
Supplies to composition taxpayers – Sales made to small taxpayers under composition scheme.
Supplies to UIN holders – Sales made to entities like embassies or UN bodies.
Taxable value – Total amount of supply excluding GST.
Tax liability – CGST, SGST, or IGST payable.
Understanding these details is essential to reconcile sales and tax amounts accurately.
Benefits of Understanding table 3.2 in GSTR-3B
Many taxpayers ignore table 3.2, but checking it brings several advantages:
Error detection – Identify mismatches between GSTR-1 and GSTR-3B.
Accurate compliance – Avoid penalties and notices from GST authorities.
Smooth audits – Keep your records organized and verifiable.
Better business insights – Know which inter-state sales are being captured correctly.
Regular review of table 3.2 ensures your filings remain error-free.
Common Issues Taxpayers Face
While table 3.2 is auto-populated, some common issues occur:
Mismatch with GSTR-1 – Sometimes the portal shows different totals.
Missing entries – Sales not uploaded in GSTR-1 or IFF may not appear.
Tax calculation errors – Minor differences can arise due to rounding or input mistakes.
Late updates – Data from IFF may take time to reflect in GSTR-3B.
Knowing these issues helps you act proactively and maintain compliance.
How to Reconcile Table 3.2
Reconciliation ensures the numbers in table 3.2 match your records. Here’s how you can do it:
Download GSTR-1 and IFF reports – Compare values with table 3.2.
Check invoices – Verify all inter-state supplies are accounted for.
Identify discrepancies – Note missing or wrong entries.
Correct at source – Make amendments in GSTR-1 or IFF.
Re-verify table 3.2 – After corrections, ensure values match.
Regular reconciliation keeps your filings accurate and stress-free.
Tips for Handling Table 3.2 Efficiently
Here are some simple tips:
Check table 3.2 before filing GSTR-3B.
Keep monthly records of inter-state sales.
Use accounting software to track sales automatically.
Train staff to upload invoices correctly in GSTR-1.
Download reports regularly for audit readiness.
Following these tips ensures smooth compliance and avoids last-minute errors.
FAQs About Table 3.2
Q1: Can tables 3.2 be edited in GSTR-3B?
No. It is auto-populated. Changes must be made in GSTR-1 or IFF.
Q2: Why are some entries missing in table 3.2?
Missing entries usually mean the invoices were not uploaded in GSTR-1 or IFF.
Q3: Does table 3.2 include intra-state sales?
No. Table 3.2 only covers inter-state supplies to unregistered persons, composition taxpayers, and UIN holders.
Q4: How often should I check table 3.2?
Check it monthly before filing GSTR-3B to ensure accuracy.
Final Thoughts
Understanding what is tables 3.2 in GSTR-3B is vital for every business filing GST. Even though the table is auto-populated, verifying the entries keeps your records accurate and compliant.
Regular reconciliation and timely corrections reduce errors, avoid penalties, and make audits simpler. For businesses dealing with inter-state sales to unregistered persons, composition taxpayers, or UIN holders, table 3.2 is a key section to monitor.
By staying informed and checking table 3.2 regularly, you can ensure smooth GST compliance and maintain business efficiency.
Our other related articles :
1.Why is Tables 3.2 important in GSTR-3B?
2.When to report in Table 3.2 of GSTR-3B?
3.Where to find Table 3.2 in GSTR-3B?
4. What supplies are reported in Table 3.2 of GSTR-3B?
5.What are the changes in Table 3.2 of GSTR-3B from April 2025?