Table 3.2 of GSTR-3B remains editable for April 2025 return

April 2025

Table 3.2 of GSTR-3B remains editable for April 2025 return GST Advisory has been issued for Table 3.2 of GSTR-3B remains editable for April 2025 return. Key Points of GST Advisory: The GST portal announced on 11-04-2025 that from the April 2025 return onwards, the values shown in Table 3.2 of GSTR-3B, which shows interstate sales from unregistered persons, … Read more

Why appeal withdrawn status matter for waiver scheme under GST

waiver scheme 3

Why appeal withdrawn status matter for waiver scheme under GST GST Advisory has been issued on 14-05-2025 for why appeal withdrawn status matter for waiver scheme under GST. There are two types of appeal withdrawal in GST portal. 1. Before final acknowledgement (APL-02): If the taxpayer files a withdrawal application (APL-01W) before the final acknowledgement … Read more

GST Advisory on Deemed Export recipient refund filing process

Deemed Export

GST Advisory on Deemed Export recipient refund filing process GSTN has made the following changes in the Deemed Export recipient refund filing process. As per Old system, a Refund had to be filed Period-wise, selecting from and to dates. However, taxpayers can now file invoice based refunds without selecting a tax period. all the relevant … Read more

Invoicewise reporting in GSTR-7 | GST Advisory

GSTR-7

Invoicewise reporting in GSTR-7 | GST Advisory GST Advisory has been issued for Invoicewise reporting in GSTR-7 will soon be made available on the GST portal. As per Notification No. 09/2025-Central Tax dated 22-02-2025, the Form GSTR-7 has been amended to introduce invoicewise reporting. This change is applicable from the return period starting April 2025 … Read more

Place of Supply of Goods | Know where GST is Payable

Place of Supply of goods

Place of Supply of Goods | Know where GST is Payable The concept of the Place of Supply of Goods can be quite tricky, as GST follows a consumption-based system.Under this system, the tax is payable in the state where goods or services are actually consumed,rather than originate.The provisions relating to the Place of supply … Read more

GST Instruction No 05/2025 – Timely Sharing of Records for audit by C&AG

GST Instruction No 05/2025

GST Instruction No 05/2025  GST Instruction No 05/2025 has been issued with the approval of the CBIC chairman for the timely sharing of records for audit by the C&AG. The C&AG raised concerns in its recent audit report No 7 of 2024 about the availability or partial availability of records during the audits related to … Read more