The advisory clarifies regarding reporting values in Table 3.2 of Form GSTR-3B, relating to inter-state supplies made to unregistered persons, composition taxpayers, and UIN holders. From November tax period onward, the values auto-populated in Table 3.2 based on GSTR-1, GSTR-1A ond IFF filings will become non-editable, and taxpayers must file GSTR-3B using only the system generated figures. If corrections are needed, amendments must be made through Form GSTR-1A for the same tax period, which will automatically update Table 3.2 in real time. Form GSTR-1A can be submitted any time after GSTR-1 and up to the moment of filing GSTR-3B.