Indirect Tax Advisory

Advisory on GSTR-3B and GSTR-1

April 17, 2024

1. Advisory on Reset and Re-filling of GSTR-3B of some taxpayers

GSTN has issued advisory on Reset and Re-filing of GSTR-3B of some taxpayers. Extract of advisory is showing below: -

  • This has reference to the facility for re-filing of GSTR-3B for some of the It was noticed that there were discrepancies in the returns of some taxpayers during the filing process between the saved data in the GST system and actually filed data in the fields of ITC availment and payment of tax liabilities. The matter was examined and deliberated by the Grievance Redressal Committee of the GST Council and as a facilitation measure the Committee decided that these returns shall be reset, in order to give opportunity to such taxpayers to correct the discrepancy.
  • Accordingly, only the affected taxpayers have been communicated on their registered email-ids and the affected returns are visible on their respective dashboards for the purpose of refiling with the correct data. The taxpayers who have received such communication, are requested to visit their dashboard and re- file their GSTR-3B within 15 days of receipt of such
  • You may reach out to your jurisdictional tax officer or may raise ticket of GST grievance redressal portal, in case you face any difficulty in re-filing of such GSTR-

The complete text of the relevant advisory can be accessed from the below link:

2. Advisory on auto populate the HSN-wise summary from e- invoices into table 12 of GSTR-1

  • This advisory is about a new feature to simplify filing GSTR-1. GST portal now allows auto population of HSN-wise summary data into table 12 of GSTR-1.
  • Table 12 of GSTR-1 summarizes outward supplies based on HSN codes. This feature works by pulling data from e-invoices generated for the filing period. Also improves accuracy by populating data directly from e-invoices.
  • This auto populated data is for the convenience of the taxpayers. Before final submission of GSTR-1 it should be properly review and reconciled with actual In case of any discrepancies or errors, taxpayers can reconcile it manually.

The complete text of the relevant advisory can be accessed from the below link:

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