CBIC Dept. Updates Table 6.1 of GST Return Form 3B for Adjustments Prior Negative Liability
To include the ‘Adjustment of negative liability of previous tax period’ for Reverse Charge and supplies under Section 9(5) of GST Act and other than Reverse Charge and supplies made under Section 9(5) of GST, the Central Board of Indirect Taxes and Customs (CBIC) has revised Table 6.1 of the GSTR 3B. From a new […]