GST returns: J&K State Taxes Department issues advisory

Ziraat Times Team Report

Jammu: The Jammu and Kashmir State Taxes Department has issued an advisory regarding the filing of Goods and Services Tax (GST) returns, specifically concerning Table 3.2 of GSTR-3B. As per the new directive, starting from the April 2025 tax period, inter-state supply values auto-populated in Table 3.2 of GSTR-3B will become non-editable.

This change affects inter-state supplies made to unregistered persons, composition taxpayers, and UIN holders, which are derived from corresponding entries in GSTR-1, GSTR-1A, and IFF. The GSTR-3B form must now be filed strictly with the system-generated values.

The department has clarified that if any modifications are needed in the auto-populated values of Table 3.2, taxpayers must amend the original entries in GSTR-1, GSTR-1A, or IFF. No changes can be made directly in GSTR-3B from April 2025 onwards.

Taxpayers are advised to exercise greater caution while filing inter-state supply data in GSTR-1 or related forms to ensure accuracy in the non-editable GSTR-3B fields.

The advisory also confirmed that there is no cut-off time for filing GSTR-1A before GSTR-3B, so corrections can still be made via GSTR-1A up to the moment of filing GSTR-3B.

The move aims to enhance compliance and minimize errors in reporting, ensuring data integrity between GSTR-1, GSTR-1A, IFF, and GSTR-3B.