In an advisory, GSTN, which manages the Goods and Services Tax (GST) tax, said that from the April 2025 tax period, the auto-populated inter-state supplies in Table 3.2 of GSTR-3B will not be made editable. GSTN further said that GSTR-3B will be filed only with auto-populated values ​​generated by the system.

Read in detail Table 3.2 of Form GSTR-3B provides information about inter-state supplies made to unregistered persons, composition taxpayers and Unique Identification Number (UIN) holders from the supplies declared in Tables 3.1 and 3.1.1 of GSTR-3B. The values ​​in Table 3.2 of GSTR-3B are automatically populated from the inter-state supplies declared in the relevant tables of GSTR-1, GSTR-1A and IFF.

GSTN said that taxpayers can correct the values ​​automatically entered in Table 3.2 of GSTR 3B by making amendments through Form GSTR-1A or Form GSTR-1/IFF filed for subsequent tax periods. GSTN said, “Taxpayers should ensure that inter-state supplies are correctly reported in their GSTR-1, GSTR-1A or IFF. So that the correct values ​​are automatically entered in Table 3.2 of GSTR-3B.”

Compliance may be affected

AMRG & Associates Senior Partner Rajat Mohan said that this is a big change, which will have a profound impact on compliance. This automation will align GSTR-3B with GSTR-1 as well as get rid of manual process. This will help in reducing errors and revenue leakage.

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The post GST New Rule: GSTN has introduced an automated process to ease GST return filing first appeared on Rightsofemployees.com.

The government has given an update on the deadline for special registration and return filing for companies manufacturing and selling pan masala and gutkha. The government has extended the deadline for implementation of the special process for registration and filing of monthly returns for manufacturers of pan masala, gutkha and similar tobacco products.

Now when will we be able to file returns?

Now such companies will be able to file their returns using the old process till May 15, 2024. The Central Board of Indirect Taxes and Customs (CBIC) had earlier announced in January to implement the new registration and monthly return filing process from April 1, 2024. The move to overhaul the registration, record keeping and monthly reporting of such businesses was aimed at improving GST compliance of manufacturers of pan masala and tobacco products.

The GST law was also amended through the Finance Bill 2024. It said manufacturers of pan masala, gutkha and similar tobacco products will have to pay a fine of up to Rs 1 lakh if they fail to register their packing machinery with GST authorities from April 1.

Why was the date extended?

Through a notification, CBIC has extended the date of implementation of this special process by 45 days till May 15. Meanwhile, Moore Singhi Executive Director Rajat Mohan said that neither the GST system has issued any advisory on the new process nor any information regarding new filings has been given. As a result, the government has decided to postpone the implementation of the new process by 45 days i.e. till May 15, 2024.

The post GST Return Filing : Relief news, date for filing GST extended due to new process, no fine of Rs lakh will have to be paid first appeared on Rightsofemployees.com.