2 GSTR 1

GSTR 1

E-Invoicing- Is it appropriate to upload Complete manual JSON file of GSTR-1?

Goods and Services Tax - Is it appropriate to upload complete manual JSON file of GSTR-1 in case of those taxpayers which are subject to E-Invoicing ? Rule 48(4) of the CGST Rules 2017, mandates certain notified registered persons to upload specified particulars of Invoice in FORM GST INV-01 and obtain an Invoice Reference Number (IRN). Currently, it is mandatory...

Read More

GSTR-3B vs GSTR 1 mismatch – Rule 88C perspective

Goods and Services Tax - Rule 88C was inserted to provide for a mechanism for dealing with the difference arising from taxpayer’s liability as reported in GSTR-1 v/s GSTR-3B....

Read More

Higher sales in GSTR-1 and lower tax liability in GSTR-3B

Goods and Services Tax - Menace of fake billing whereby seller was showing higher sales in FORM GSTR-1 to enable a purchaser to claim ITC but report suppressed sales in FORM GSTR-3B to lower GST liability....

Read More

Mandatory furnishing of correct details in Form GSTR-1, GSTR-3B & GSTR-9

Goods and Services Tax - It is now mandatory to furnish Credit & Debit notes, Amendment separately for taxable B2B supply, zero-rated supply/SEZ supply on payment of tax and nil-rate supply, separately....

Read More

Mandatory information to be furnished while filing GSTR-1 & GSTR-3B

Goods and Services Tax - The CBIC has issued Circular No. 170/02/2022 – GST dated 06.07.2022 mandating the furnishing of correct and proper information of inter-State supplies and amount of ineligible/blocked Input Tax Credit and reversal thereof in return in FORM GSTR-3B and statement in FORM GSTR-1a. In this article an attempt is made to understand the crux o...

Read More

Request for waiver of late fee/penalty for delay in filing GSTR-9 & GSTR-9C

Goods and Services Tax - Requested to provide one-time amnesty by waiving-off the late fees under section 47 and penalty under section 125 of the CGST Act on filing of Annual Return and reconciliation statement in GSTR-9 & GSTR-9C for the FY 2017-18 to 2020-21. ...

Read More

Upcoming Changes in GSTR-1, GSTR-2A, GSTR-3B

Goods and Services Tax - GSTN – Upcoming changes/initiatives:- ♦ SMS based NIL Return filing for GSTR-3B and GSTR-1. ♦ Improvements in GSTR-2A to show the status of filing of GSTR-1 and GSTR-3B by the supplier. ♦ To show status of amendment of invoice with month of amendment. ♦ Providing detail of invoices considered for computation in table 8A of [&hel...

Read More

GST Liability paid percentage – Calculation methodology

Goods and Services Tax - Liability paid percentage – Calculation methodology Liability paid percentage = (Liability paid / Liability auto drafted) *100 Liability paid: This is the sum of total liability (Other than reverse charge and reverse charge) paid by the taxpayer in Form GSTR-3B for a particular period. This also includes the amount paid by the taxp...

Read More

Memorandum against allowing credit in GSTR 3B only as appears in GSTR 2B

Goods and Services Tax - Problems That Taxpayer May Face Due To Recently introduced amendment allowing credit in GSTR 3B only if the same appears in GSTR 2B and due to Visit by GST authorities and attachment of Bank Accounts/Property....

Read More

CBIC clarifies on Explanation added in Section 75(12) of CGST Act

Goods and Services Tax - CBIC clarifies on twitter on Explanation added in Section 75(12) of CGST Act vide  Finance Act, 2021 with effect from 01.01.2022 which was notified vide Notification No. 39/2021–Central Tax | Dated: 21st December, 2021.Explanation added was as follows:- Explanation: For the purposes of this sub-section, the expression “self-assessed ...

Read More

Assessee allowed to rectify its GST Returns after the deadline

Shiva Jyoti Construction Vs Chairperson, Central Board of Excise & Customs and others (Orissa High Court) - HC permitted assessee to rectify its GST Returns filed for the months of September 2017 and March 2018, in order to claim ITC benefit by the recipient, wherein B2C was erroneously mentioned, instead of B2B. Held that, the assessee will be unnecessarily prejudiced if it is not allowed to avail the be...

Read More

HC allows rectification of GSTR-1 to correct Bonafide mistakes in furnishing of correct details of outward supplies 

Wipro Limited India Vs Assistant Commissioner of Central Taxes (Karnataka High Court) - HC allows Rectification of GSTR-1 Returns for Bonafide mistakes in furnishing of correct details of outward supplies for the assessment years 2017-18, 2018-19 and 2019-20 in terms of Recent Circular No. 183/15/2022-GST...

Read More

HC allows rectification of GSTR-1 as entries mistakenly shown in B2C instead of B2B

T.M.C. – HI - Tech Vs Assistant Commissioner State GST (Calcutta High Court) - Certain inadvertent mistakes were committed by showing the outward supply in B2C column instead of B2B and therefore, the recipient, i.e. the respondent no.2 is unable to find the same in GSTR-2A...

Read More

Addition for Non reconciliation of purchases with GSTR-1 – HC set-aside order 

Green Valliey Industries Limited. Vs Assessment Unit (Calcutta High Court) - Whether on account of non reconciliation of purchases reflected by the party in GSTR 1 without supplying necessary details, the assessment order passed u/s 143(3)/144B is sustainable in law?...

Read More

Omission/ error in GSTR-1 cannot be rectified beyond period prescribed u/s 39(9) of CGST Act

Yokohama India Private Limited Vs State of Telangana (Telangana High Court) - Telengana High Court held that statute has introduced limitation under section 39(9) of the Central Goods and Services Tax Act, 2017 to rectify omission/ error in GSTR-1 return and accordingly assessee cannot be permitted to carry out rectification beyond the statutorily prescribed period....

Read More

GSTR-1 date extended for few cyclone hit districts of Tamil Nadu

Notification No. 25/2022- Central Tax [G.S.R. 877(E).] - (13/12/2022) - GSTR-1 date extended for few cyclone hit districts of Tamil Nadu vide Notification No. 25/2022- Central Tax | Dated : 13th December, 2022. Advisory regarding extension of due date for furnishing form GSTR-1 for certain districts of Tamil Nadu The Government vide Notification No.25/2022- Central Tax...

Read More

Implementation of mandatory mentioning of HSN codes in GSTR-1

Press Release No. 560 - (22/10/2022) - it is mandatory for the taxpayers to report minimum 4 digit or 6 digit of HSN Code in table-12 of GSTR-I on the basis of their Aggregate Annual Turnover (AATO) in the preceding Financial Year....

Read More

Advisory on sequential filing of GSTR-1

Press Release No. 559 - (21/10/2022) - Sequential filing of GSTR-1 & filing of GSTR-1 before GSTR-3B on GST Portal 1. The Central Government has amended Section 37 & Section 39 of Central Goods & Service Tax Act (CGST), 2017 vide Notification No. 18/2022–Central Tax dated 28th September, 2022 with effect from 01 October, 20...

Read More

Introducing Single Click Nil Filing of GSTR-1

Press Release No. 551 - (02/08/2022) - Goods and Services Tax Introducing Single Click Nil Filing of GSTR-1 02/08/2022 Single click Nil filing of GSTR-1 has been introduced on the GSTN portal to improve the user experience and performance of GSTR-1/IFF filing. Taxpayers can now file NIL GSTR-1 return by simply ticking the checkbox File N...

Read More

Advisory on mandatory mentioning of HSN codes in GSTR-1

Press Release No. 548 - (20/07/2022) - it is mandatory for the taxpayers to report minimum 4 digits or 6 digits of HSN Code in Table-12 of GSTR-1 on the basis of their Aggregate Annual Turnover (AATO) in the preceding Financial Year....

Read More

Recent Posts in "GSTR 1"

Request for waiver of late fee/penalty for delay in filing GSTR-9 & GSTR-9C

Requested to provide one-time amnesty by waiving-off the late fees under section 47 and penalty under section 125 of the CGST Act on filing of Annual Return and reconciliation statement in GSTR-9 & GSTR-9C for the FY 2017-18 to 2020-21. ...

Read More

GSTR-1 PDF to EXCEL Extraction Tool

Instructions to use GSTR-1 PDF to EXCEL Extraction Tool 1. Kindly check your EXCEL version before using this tool it  shall be 2016,2019,2021 or office 365. 2. Save all GSTR-1 Final PDFs in a separate folder on your desktop, not in cloud storage (Eg. Google Drive, One Drive etc.) 3. Don’t save any other files […]...

Read More

Assessee allowed to rectify its GST Returns after the deadline

Shiva Jyoti Construction Vs Chairperson, Central Board of Excise & Customs and others (Orissa High Court)

HC permitted assessee to rectify its GST Returns filed for the months of September 2017 and March 2018, in order to claim ITC benefit by the recipient, wherein B2C was erroneously mentioned, instead of B2B. Held that, the assessee will be unnecessarily prejudiced if it is not allowed to avail the benefits of ITC....

Read More

GSTR-1 Json to Excel Conversion Tool

Instructions to use GSTR-1 JSON TO EXCEL Converter & Consolidation Tool 1. You can use this tool by using Microsoft Excel version 2016,2019,2021 or Office 365. 2. Save only GSTR-1 Json files after Extracting From the Zip file into One Folder (only in Desktop not in One drive or Google drive e.t.c.,) 3. Kindly  don’t […]...

Read More

HC allows rectification of GSTR-1 to correct Bonafide mistakes in furnishing of correct details of outward supplies 

Wipro Limited India Vs Assistant Commissioner of Central Taxes (Karnataka High Court)

HC allows Rectification of GSTR-1 Returns for Bonafide mistakes in furnishing of correct details of outward supplies for the assessment years 2017-18, 2018-19 and 2019-20 in terms of Recent Circular No. 183/15/2022-GST...

Read More

E-Invoicing- Is it appropriate to upload Complete manual JSON file of GSTR-1?

Is it appropriate to upload complete manual JSON file of GSTR-1 in case of those taxpayers which are subject to E-Invoicing ? Rule 48(4) of the CGST Rules 2017, mandates certain notified registered persons to upload specified particulars of Invoice in FORM GST INV-01 and obtain an Invoice Reference Number (IRN). Currently, it is mandatory...

Read More

HC allows rectification of GSTR-1 as entries mistakenly shown in B2C instead of B2B

T.M.C. – HI - Tech Vs Assistant Commissioner State GST (Calcutta High Court)

Certain inadvertent mistakes were committed by showing the outward supply in B2C column instead of B2B and therefore, the recipient, i.e. the respondent no.2 is unable to find the same in GSTR-2A...

Read More

GSTR-3B vs GSTR 1 mismatch – Rule 88C perspective

Rule 88C was inserted to provide for a mechanism for dealing with the difference arising from taxpayer’s liability as reported in GSTR-1 v/s GSTR-3B....

Read More

Addition for Non reconciliation of purchases with GSTR-1 – HC set-aside order 

Green Valliey Industries Limited. Vs Assessment Unit (Calcutta High Court)

Whether on account of non reconciliation of purchases reflected by the party in GSTR 1 without supplying necessary details, the assessment order passed u/s 143(3)/144B is sustainable in law?...

Read More

GSTR-1 date extended for few cyclone hit districts of Tamil Nadu

Notification No. 25/2022- Central Tax [G.S.R. 877(E).] 13/12/2022

GSTR-1 date extended for few cyclone hit districts of Tamil Nadu vide Notification No. 25/2022- Central Tax | Dated : 13th December, 2022. Advisory regarding extension of due date for furnishing form GSTR-1 for certain districts of Tamil Nadu The Government vide Notification No.25/2022- Central Tax dated 13th December, 2022 has extended ...

Read More

Browse All Categories

CA, CS, CMA (6,288)
Company Law (8,866)
Corporate Law (11,272)
Custom Duty (9,729)
DGFT (4,928)
Excise Duty (5,019)
Fema / RBI (5,403)
Finance (5,891)
Income Tax (44,140)
SEBI (4,751)
Service Tax (4,187)