GST returns

GST Advisory Update: GSTR-3B Table 3.2 Values to Be Auto-Populated and Locked from Editing

by
GST Advisory Update: GSTR-3B Table 3.2 Values to Be Auto-Populated and Locked from Editing

The Goods and Services Tax Network has issued an important advisory aimed at improving data accuracy and reducing return-level mismatches related to inter-state supplies. As per the latest GST update, changes have been introduced in Table 3.2 of Form GSTR-3B, which will come into effect from the November 2025 tax period, with returns filed in … Read more

Madras HC Rules Late GST Return Filing Automatically Cancels Section 62 Assessment

by
Madras HC Rules Late GST Return Filing Automatically Cancels Section 62 Assessment

In a significant relief for GST-registered taxpayers, the Madurai Bench of the Madras High Court has clarified that a best judgment assessment passed under Section 62 of the Tamil Nadu Goods and Services Tax Act, 2017, stands automatically withdrawn once a valid return is filed by the taxpayer, even if such filing is done after … Read more