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Tushar Jain

Latest Posts by Tushar Jain

Time Limits in GSTR 3B for Late Input Tax Credit Claims

April 22, 2024 60357 Views 1 comment Print

Explore the applicability of time limits specified in Section 16(4) for claiming Input Tax Credit in GSTR 3B filed after the due date for September/November of the next financial year.

Summons Under GST

April 10, 2023 23415 Views 1 comment Print

Under GST, it is any inquiry that means the GST officer can summon anyone for any inquiry. But there is a speed breaker. Under GST, the power to summon is in the same manner, as provided in the case of a civil court under the provisions of the Code of Civil Procedure, 1908. Mind you, it is not mutatis-mutandis, but same manner. Under ORDER V of the CPC’ 1908.

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