GSTN Issues Advisory on Reporting Values in Table 3.2 of GSTR-3B

GSTN has issued an advisory providing guidance on reporting values in Table 3.2 of GSTR-3B. This table pertains to inter-state supplies made to unregistered persons, composition taxpayers, and UIN (Unique Identity Number) holders. The advisory aims to ensure that taxpayers correctly report these specific types of transactions in their monthly GST returns, facilitating accurate tax liability calculation and compliance with GST regulations.