CA Puneet Jain

Advisory on reporting values in Table 3.2 of GSTR-3B




1. Table 3.2 of Form GSTR-3B captures the inter-state supplies made to unregistered persons, composition taxpayers, and UIN holders out of the supplies declared in Table 3.1 & 3.1.1 of GSTR-3B. The values in Table 3.2 of GSTR-3B auto-populates from corresponding inter-state supplies declared in GSTR-1, GSTR-1A, and IFF in requisite tables.

2. It is to inform you that from April-2025 tax period, inter-state supplies auto-populated in Table 3.2 of GSTR-3B will be made non-editable. The GSTR-3B shall be filed with the auto-populated values as generated by the system only.

3. Therefore, in case any modification/amendment is required in auto-populated values of Table 3.2 of GSTR-3B, same can be done only by amending the corresponding values in respective tables of GSTR-1A or through Form GSTR-1/IFF filed for subsequent tax periods.

4. To ensure that GSTR-3B is filed accurately with the correct values of inter-state supplies, it is advised to report the correct values in GSTR-1, GSTR-1A, or IFF. This will ensure the auto-populated values in Table 3.2 of GSTR-3B are accurate and compliant with GST regulations.

FAQ’s

1. What are the changes related to reporting supplies in Table 3.2?

Starting from the April 2025 tax period, the auto-populated values in Table 3.2 of GSTR-3B for inter-state supplies made to unregistered persons, composition taxpayers, and UIN holders will be non-editable, and taxpayers will need to file GSTR-3B with the auto-populated values generated by the system only.

2. How can I rectify values in Table 3.2 of GSTR-3B if incorrect values have been auto-populated after April 2025 period onwards due to incorrect reporting of the same through GSTR-1?

If incorrect values are auto-populated in Table 3.2 after April 2025, taxpayers need to correct the values by making amendments through Form GSTR-1A or through Form GSTR-1/IFF filed for subsequent tax periods.

3. What should I do to ensure accurate reporting in Table 3.2 of GSTR-3B?

Taxpayers should ensure that the inter-state supplies are reported correctly in their GSTR-1, GSTR-1A, or IFF. This will ensure that the accurate values are auto-populated in Table 3.2 of GSTR-3B.

4. Till what time/date I can amend values furnished in GSTR-1 through Form GSTR-1A?

As there is no cut-off date for filing Form GSTR-1A before GSTR-3B which means Form GSTR-1A can be filed after filing Form GSTR-1and till the time of filing Form GSTR-3B. Hence, any amendment required in auto-populated values of table 3.2, same can be carried out through Form GSTR-1A till the moment of filing GSTR-3B.

2 weeks ago | [YT] | 8

CA Puneet Jain

Advisory on Table-12 of GSTR-1 or GSTR-1A

It to inform that GSTN has implemented phase wise changes in Table-12 of GSTR-1 or GSTR-1A. For the same various advisories have been issued time to time, which are available on GST Portal. GSTN is going to implement Phase-III of Table 12 of GSTR 1 & 1A from April, 2025 tax period onwards. Which implies:

(1). Table-12 has been bifurcated into two tables namely B2B and B2C, to report these summary of these supplies HSN wise separately in corresponding table.

(2). Manual entry of HSN will not be allowed. Taxpayer will be able to choose correct HSN from given Drop down.

For detailed advisory on the above issue, kindly refer to Advisory dated Jan 22nd, 2025 issued by GSTN, which is available on the GST Portal at services.gst.gov.in/services/advisoryandreleases/r….

2 weeks ago | [YT] | 11

CA Puneet Jain

*Important Two Key Aspects on Specified premises applicable for Hotel industry* : ( Applicable from the 1st April 2025)

>1) Threshold of ₹7,500 to be checked for the Previous Financial Year

For determining whether a hotel qualifies as a Specified Premises, the room tariff threshold of above ₹7,500 needs to be evaluated for the previous financial year.

For instance, if a hotel has sold rooms at rates exceeding ₹7,500 during FY 2024-25, it will be considered a Specified Premises for FY 2025-26.

>2) Premises to be considered on a Unit Basis, Not GSTIN-wise

The determination of Specified Premises is to be made per unit rather than at the GSTIN level.

For example, in the case of a Gurgaon location where there are six specified premises across two GSTINs, a declaration needs to be filed for each unit that has not sold rooms above ₹7,500 and wishes to opt for the 18% GST rate for restaurant services.

Note : Specified premises are bound to charge 18% on the restaurant services and eligible to claim ITC ( other charge 5% without ITC).

1 month ago | [YT] | 7

CA Puneet Jain

Issue in filing applications (SPL 01/SPL 02) under waiver scheme




1. Grievances are raised by taxpayers regarding difficulties faced while filing the waiver applications. Following grievances faced by taxpayers have come to the notice of GSTN and team is working to resolve the issues at the earliest.

i. Order number is not available in dropdown for selection in SPL 02.

ii. Order details are not getting auto populated after selection of a particular order in SPL 02.

iii. Payment details are not getting auto populated in Table 4 of SPL 02.

iv. After filing the SPL 02 for a demand order, the taxpayer is not able to make payment using “Payment towards Demand” for that order. Also, taxpayer is not able to adjust the amount paid through DRC 03, against the same demand order, using DRC 03A.

v. Not able to withdraw the Appeal applications (APL 01) filed before First Appellate authority against a particular order.



2. It is learned that there is a misconception among the trade that the last date to file waiver application is 31.03.2025. In this regard, it may be noted that the last date to file waiver applications is not 31.03.2025. As per Rule 164(6) of CGST Rules, 2017, the taxpayers have to file waiver applications within a period of three months from the notified date. Therefore, the taxpayers can file waiver applications in SPL 01/02 till 30.06.2025.



3. However, as per Notification 21/2024-CT dated 8.10.2024, the due date for payment of tax payable for availing wavier scheme is 31.03.2025. Therefore, the taxpayers are advised to pay the requisite amount within due date using "Payment Towards Demand" functionality in GST portal.



4. In case any difficulty is faced in using the said functionality, then the taxpayers are advised to make a Voluntary Payment using Form DRC-03 under category ‘Others’. After completing the payment, they can submit the Form DRC-03A to link the payment made in DRC-03 with the relevant demand order.



5. If Payment details are not auto populated in Table 4 of SPL 02, it is advised to verify the same in electronic liability ledger on GST portal. Then the taxpayer can proceed for filing waiver application. The navigation path to access the electronic liability ledger is Login>> Services>> Ledgers>> Electronic Liability Register



Taxpayers are advised to make the payment on or before 31.03.2025 and file the waiver application on or before 30.06.2025. For any other issues faced, the taxpayers are advised to raise grievance ticket immediately so that issue can be resolved.

1 month ago | [YT] | 10

CA Puneet Jain

होली की हार्दिक शुभकामनाएं! आपके जीवन में रंगों की भरमार हो और खुशियों का संचार हो।"🎨

1 month ago | [YT] | 15

CA Puneet Jain

🚨 ALERT – GST Department Initiates Interest Recovery Notices! 🚨

The GST Department has started issuing notices for the recovery of interest on delayed declaration of outward supplies.

Example:
*Invoice Date: 01/08/2021*
*Declared in Form No. GSTR 1 of Jan 2022 & GSTR-3B of Jan 2022*
While filing GSTR-3B, the system automatically calculates interest only on delayed payment of tax in previous 3B returns. However, if an outward supply for a particular tax period is declared in a subsequent period, the system does not compute interest on such delay.

🔴 What’s New?
The department’s internal software has now computed interest on such delayed declarations, and notices are being issued for its recovery.

✅ Interest is payable even if sufficient ITC was available in the credit ledger during the period of supply. (Proviso to Section 50(1) provides relief only when supplies are declared in the same tax period.)
Rule 88B(2): (2) In all other cases, where interest is payable in accordance with sub-section (1) of section 50, the interest shall be calculated on the amount of tax which remains unpaid, for the *period starting from the date on which such tax was due to be paid till the date such tax is paid*, at such rate as may be notified under sub-section (1) of section 50.

✅ This interest is categorized as 'Self-Assessed Interest', *hence Amnesty benefits cannot be availed on it*. *Section 128A amnesty is not applicable*

Also It is not barred by the time limitations under Sections 73/74 as this int. is governed by
Section 75 (12):

Notwithstanding anything contained in section 73 or section 74 or section 74A, where any amount of self-assessed tax in accordance with a return furnished under section 39 remains unpaid, either wholly or partly, or *any amount of interest payable on such tax remains unpaid*, the same shall be recovered under the provisions of section 79.
[Explanation.— For the purposes of this sub-section, the expression "self-assessed tax" shall include the tax payable in respect of details of outward supplies furnished under section 37, but not included in the return furnished under section 39.]

*Note: All Proper Officers please refer to Issue No. 4 and its Clarification of Circular No. 238/32/2024-GST dated 15-10-2024*

*However, the _*benefit of waiver of interest and penalty shall not be applicable in the cases where the interest has been demanded on account of delayed filing of returns, or delayed reporting of any supply in the return*_, as such interest is related to demand of interest on self-assessed liability and does not pertain to any demand of tax dues and is directly recoverable under sub-section (12) of section 75*.

📌 *As of now, notices have been issued only in cases where the interest exceeds ₹50,000*. However, this amount can go up to several lakhs, even for MSMEs—especially for dealers with improper return filings!!

1 month ago | [YT] | 10

CA Puneet Jain

Happy Mahashivratri 🕉️🕉️

2 months ago | [YT] | 51

CA Puneet Jain

It is observed that you have claimed deduction under section 80GGC of Rs xxxxxxxx in your ITR for A.Y. 2023-24. It is requested that the claim may be verified and mistake, if any, may be rectified by updating the ITR by 31.03.2025.

As per the provisions of section 139(8A) of Income-tax Act, 1961, tax payers can file updated returns on payment of additional tax as prescribed under law rectifying the errors within two years from the end of the relevant assessment year.

Over 90,000 taxpayers have already updated their ITR withdrawing the claim worth Rs 1075 crores. For more information regarding filing updated returns (ITR-U)

Your taxes play an important role in nation building. We appreciate your contribution and your commitment to fulfilling your tax obligation.

2 months ago | [YT] | 21

CA Puneet Jain

🚨Landmark Case Alert
Kerala High Court has held that No Fresh Provisional Attachment Once One-Year Period Ends! ⚖️Provisional Attachment under GST ceases after One year.

The Additional Director General, DGGI, Kochi vs Ali K
(WA NO. 63 OF 2025; dated 30-Jan-2025 :: 2025:KER:7595)

Please save this post to help litigate cases of Department re-blocking Bank Accounts.
1️⃣ Facts of the Case & Timeline 📅
• The Assessee, engaged in the scrap business, was issued a Show Cause Notice (SCN) under Section 74 of the CGST Act, 2017 on 04.05.2023.

• The Department imposed a provisional attachment on the Assessee’s immovable properties and bank accounts.
• The Assessee challenged the attachment before the Kerala High Court in WP(C) No.12519/2023, which was dismissed.

• On appeal, the Division Bench in WA No.1250/2023 partially allowed the Assessee to operate two bank accounts while retaining attachment over others.
• After one year, the Department re-issued a fresh order of provisional attachment under Section 83(1).

• The Assessee again challenged this fresh attachment order, leading to the present writ appeal.
2️⃣ Issue 🎯
• Whether a fresh provisional attachment order can be issued after the expiry of the initial one-year period under Section 83(1) of the CGST Act, 2017?
3️⃣ Department’s Arguments 🏛️
• The re-attachment is necessary to protect government revenue.

4️⃣ Assessee’s Arguments ⚖️
• Provisional attachment ceases to operate after one year, as per Section 83(2).
• Re-issuance of attachment is not permitted under the law.
• Right to property under Article 300A is affected by arbitrary re-attachments.
5️⃣Court Judgment ⚖️
• Held that a fresh provisional attachment order under Section 83(1) cannot be issued on the same set of facts once the initial attachment expires after one year.

• Parliament has not provided for renewal of attachment under Section 83.
• Re-issuing attachment would amount to supplying words into the statute, which is impermissible in taxation law.

• Doctrine of Eminent Domain applies, preventing arbitrary deprivation of property.

• The appeal by the Department was dismissed.

2 months ago | [YT] | 13

CA Puneet Jain

*Key Income Tax Updates*:

1. *Senior Citizen FD TDS Exemption:*
The TDS exemption limit on fixed deposit interest for senior citizens has been increased from ₹50,000 to ₹1,00,000.

2. *NPS Vatsalya for 80CCD Deduction:*
Contributions under the NPS Vatsalya scheme are now eligible for deduction under Section 80CCD.

3. *TDS on Rent:*
Tax deduction at source (TDS) will apply on rent payments exceeding ₹6 lakh per year.

4. *Notional Rent on Self-Occupied Properties:*
No notional rent will be imputed for up to two self-occupied residential properties.

5. *Updated Return Filing Period:* Taxpayers can now file an updated income tax return (ITR) for up to four years from the end of the relevant assessment year.

6. *Nil Tax Slab Increase in New Regime:*
The tax-free income threshold under the new tax regime has been raised to ₹12 lakh, although income from capital gains is not included in this exemption.

2 months ago | [YT] | 18