Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
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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