Therefore, in case any modification/amendment is required in auto-populated values of Table 3.2 of GSTR-3B, the same can be ...

The GST Network (GSTN) has rolled out Phase-III reforms to Table-12 of GSTR-1 and GSTR-1A to streamline HSN-wise summary reporting and minimize errors and misclassification. These changes are ...

From the above explanation is very clear that additional liability is the only difference of outward liability of GST Returns and books of account and not at all declared in GSTR1 of any period and ...

The statutory framework compounds this problem. Under Sections 37 and 39 of the Central GST Act, 2017, suppliers must file GSTR-1 (outward supplies), while purchasers must file GSTR-3B (summary ...

GSTR-5A Return Filing is a mandatory monthly GST return designed specifically for Non-Resident Online Information and Database Access or Retrieval (OIDAR) Service Providers. This return must be filed ...

Using these details, the taxpayers may verify the data and complete the filing. The feature has been introduced considering the major data gaps between self-declared liability in Form GSTR 1 and Form ...

CBIC stated that a taxpayer who has made the payment through FORM GSTR-3B before the date of coming ... have been amended to allow the taxpayer to file an application under FORM SPL-01 or FORM ...