Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
New GSTN Advisory on Reporting Inter-state Supplies to Unregd. Persons, Composition Taxpayers & UIN Holders in Table 3.2 of GSTR-3B
GSTN has issued a new advisory regarding the reporting of inter-state supplies made to unregistered persons, composition taxpayers, and UIN (Unique Identity Number) holders in Table 3.2 of GSTR-3B. This advisory aims to provide clarity and guidance to taxpayers on the correct manner of reporting these specific types of transactions in their monthly GST returns to ensure accurate data submission and compliance.