Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
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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.