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    <title>RECENT DEVELOPMENTS IN GST</title>
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    <description>GSTN advisories change operational filing mechanics: IRN generation will treat invoice numbers as case insensitive and convert them to uppercase; Table 12 of GSTR 1/GSTR 1A is bifurcated into B2B and B2C HSN summaries with HSN selectable from a dropdown; and Table 3.2 of GSTR 3B will auto populate inter state supply values from GSTR 1/GSTR 1A/IFF and be non editable, with any corrections required to be made in the corresponding source returns or subsequent filings.</description>
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