GST Network has issued an advisory introducing significant system enhancements in GSTR-3B beginning with the January 2026 tax period, primarily impacting interest computation, tax liability reporting, ...

The Goods and Services Tax Network (GSTN) has issued a new advisory on April 11, 2025, intimating GST registered taxpayers about two changes made in GSTR-3B and GSTR-1/GSTR-1A from the April 2025 tax ...

Filing GSTR 3B form is mandatory for all those who have registered for the Goods and Services Tax (GST). The GSTR 3B is a simple tax return form introduced by the Central Board of Excise and Customs ...

The current Goods and Services Tax (GST) regulations showed that all regular and irregular taxpayers are required to file their GST returns for each tax period. Form GSTR-3B, a streamlined summary ...

The move will help curb the menace of fake billing whereby sellers would show higher sales in GSTR-1 to enable purchaser to claim input tax credit (ITC), but report suppressed sales in GSTR-3B to ...

There was a recent revision to table 4 of Form GSTR-3B. This revision has more to do than just a reporting change. It has increased the significance of correctly identifying eligible and ineligible ...

Taxpayers can now file the GST Return – 3B giving details of inward and outward supplies for the month of July. “The window for filing GSTR-3B has opened on August 5 and is fully functional. Taxpayers ...

Come January 1, GST officers can directly initiate recovery action against errant businesses that show higher sales in monthly return GSTR-1 but under-report it while tax payment in GSTR-3B. The move ...