Advisory on reporting values in Table 3.2 of GSTR-3B Jul 19th, 2025 Kindly refer to the advisory on table 3.2 of GSTR-3B, issued on 11th April 2025, wherein it was informed that, from April 2025 tax period, inter-State supplies auto-populated in Table 3.2 of GSTR-3B on the GST portal would be made non-editable and GSTR-3B … Read more
Question 1: How can a recipient avail ITC of wrongly rejected Invoices/ Debit notes/ECO-Documents in IMS as corresponding GSTR-3B of same tax period was also filed by recipient? Answer: In such cases recipient can request to the corresponding supplier to report the same record (without any change) in same return period’s GSTR-1A or respective amendment table … Read more
Heads Up, Taxpayers! Don’t Miss This Crucial GST Filing Deadline! The GSTN has issued an important advisory (Advisory No. 612, dated June 18, 2025) reminding all taxpayers to clear their pending GST returns before the three-year deadline hits. Starting August 1, 2025, returns that are three years past their due date will be blocked from … Read more
The Goods and Services Tax Network (GSTN) is rolling out a significant update to the GSTR-1 form, effective from the May 2025 tax period. This change aims to streamline GST data, boost transparency, and improve tax administration. What’s Changing in GSTR-1 Table 12? The biggest change is the bifurcation of Table 12 into two distinct … Read more
Advisory regarding non-editable of auto-populated liability in GSTR-3B Jun 7th, 2025 1.GST Portal provides a pre-filled GSTR-3B, where the tax liability gets auto-populated based on the outward supplies declared in GSTR-1/ GSTR-1A/ IFF. As of now taxpayers can edit such auto populated values in form GSTR 3B itself. 2.With introduction of form GSTR 1A, taxpayer … Read more
Barring of GST Return on expiry of three years Jun 7th, 2025 As per the Finance Act,2023 (8 of 2023), dt. 31-03-2023, implemented w.e.f 01-10-2023 vide Notification No. 28/2023 – Central Tax dated 31th July, 2023, the taxpayers shall not be allowed file their GST returns after the expiry of a period of three years … Read more