Declaration of 'no supply' value required in Form GSTR-9; amendment mandates disclosure in specified columns. Corrigendum to Notification No.39/2018-State-Tax inserts, in Form GSTR-9 instruction No.3 for columns 5D, 5E and 5F, the sentence that the value of 'no supply' shall also be declared in those fields.
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Provisions expressly mentioned in the judgment/order text.
Declaration of 'no supply' value required in Form GSTR-9; amendment mandates disclosure in specified columns.
Corrigendum to Notification No.39/2018-State-Tax inserts, in Form GSTR-9 instruction No.3 for columns 5D, 5E and 5F, the sentence that the value of "no supply" shall also be declared in those fields.
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