The Goods and Services Tax Network (GSTN) has released an important advisory concerning the reporting of values in Table 3.2 of Form GSTR-3B. This advisory is intended to inform taxpayers of recent developments and changes that impact the auto-populated values in the mentioned table.

GST Circulars Must Be Considered by Tax Authorities in Confirming Demands Under Section 74 | Shri Krishna Pharmaceutical and Surgical Agencies v. PC CGST