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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Editable reporting in Table 3.2 maintained; taxpayers may amend auto-populated entries and must ensure accurate GSTR-3B filing.</h1> The decision to make auto-populated values in Table 3.2 of Form GSTR-3B non-editable has been deferred; Table 3.2 shall remain editable pending examination of taxpayer representations. Taxpayers should review and amend auto-populated entries as needed to ensure accurate filing, and will be informed separately when the non-editable change is implemented on the GST portal.

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