Working capital adjustment, comparable selection and trade receivables interest were revisited in transfer pricing, with key additions deleted and rem...
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From July 2025, the auto-populated values for inter-state supplies in Table 3.2 of GSTR-3B will become non-editable, requiring taxpayers to file GSTR-3B using system-generated data only. Previously, this functionality was deferred, allowing edits for taxpayer convenience. Corrections to any inaccuracies in Table 3.2 must be made by amending the corresponding entries in GSTR-1, GSTR-1A, or IFF for subsequent tax periods. Taxpayers are advised to ensure accurate reporting in these forms to maintain compliance. There is no cut-off date for filing amendments via Form GSTR-1A before filing GSTR-3B, allowing corrections up until the filing of GSTR-3B itself.
From July 2025, the auto-populated values for inter-state supplies in Table 3.2 of GSTR-3B will become non-editable, requiring taxpayers to file GSTR-3B using system-generated data only. Previously, this functionality was deferred, allowing edits for taxpayer convenience. Corrections to any inaccuracies in Table 3.2 must be made by amending the corresponding entries in GSTR-1, GSTR-1A, or IFF for subsequent tax periods. Taxpayers are advised to ensure accurate reporting in these forms to maintain compliance. There is no cut-off date for filing amendments via Form GSTR-1A before filing GSTR-3B, allowing corrections up until the filing of GSTR-3B itself.
Note: It is a system-generated summary and is for quick reference only.
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