Draft GSTR-3B placed for consultation proposes auto-population, restricted edits, amendment tables, negative-value reporting and ITC reconciliation. The draft FORM GSTR-3B is placed for stakeholder consultation to implement GST Council recommendations and Finance Act, 2022 amendments, proposing sequential filing with FORM GSTR-1, auto-population of specified rows from FORM GSTR-1 and FORM GSTR-2B, restricted editing of auto-filled fields, separate amendment tables for outward supplies and ITC, explicit rows for negative values and ITC reversals/reclaims, and measures to support accurate IGST settlement and improved reconciliation.
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Provisions expressly mentioned in the judgment/order text.
Draft GSTR-3B placed for consultation proposes auto-population, restricted edits, amendment tables, negative-value reporting and ITC reconciliation.
The draft FORM GSTR-3B is placed for stakeholder consultation to implement GST Council recommendations and Finance Act, 2022 amendments, proposing sequential filing with FORM GSTR-1, auto-population of specified rows from FORM GSTR-1 and FORM GSTR-2B, restricted editing of auto-filled fields, separate amendment tables for outward supplies and ITC, explicit rows for negative values and ITC reversals/reclaims, and measures to support accurate IGST settlement and improved reconciliation.
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