GSTR 1

100% restriction to avail ‘ITC’, if no GSTR-1 is filed by supplier

Custom Duty - It is submitted that a new clause (aa) to sub-section (2) of section 16 of The Central Goods and Services Tax, Act, 2017 (CGST Act, 2017) is being inserted in Finance Bill, 2021. Please note that these proposals will come into effect from a date to be notified later. It is stated that Sections 2 […]...

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Filed your GSTR-1? Yes, check whether your supplier filed it or not before claiming ITC under GSTR-3B

Custom Duty - Filed your GSTR-1? Yes, check whether your supplier filed it or not before claiming ITC under GSTR-3B Presenting the Union Budget for 2021-22, Finance Minister Nirmala Sitharaman said that the Budget proposals for this financial year rest on six pillars — health and well-being, physical and financial capital and infrastructure, inclusiv...

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Mistakes to Avoid After GST Registration

Custom Duty - After the implementation of GST Act in July 2017, there are number of changes are made by the government to stabilise the GST Act but still it is in hit and try phase. As seen in past few months, number of GST fake Input Credit rackets were detected by GST Department. After that, GST Department […]...

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Taxpayers! Furnish GSTR-1 in time, or pay late fees

Custom Duty - Many GST taxpayers are getting notices for liability of late fees for delay in filing of GSTR-1. Why are such notices being issued by the GST department?...

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GSTN Introduces Auto Populated details in Form GSTR 3B from Form GSTR 1 & GSTR 2B

Custom Duty - Note on Auto Population of details in Form GSTR 3B from Form GSTR 1 and GSTR 2B Recently GSTN introduced a facility to auto-populate system computed details in Form GSTR-3B for taxpayers (filing their Form GSTR-1 on monthly basis), from November 2020 Tax Period onwards. The mechanism of such auto population shall be as under: […]...

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CBIC provides facilitation for exporters having IGST refund issues

Custom Duty - CBIC has extended the time limit for sanction of pending IGST refunds in such cases where records have not been transmitted to ICEGATE due to GSTR1 and GSTR3B mismatch error....

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File GSTR-1 without waiting for Auto-population of e-invoice

Custom Duty - Auto-population of e-invoice details into GSTR-1 1. Certain notified taxpayers have been issuing invoices after obtaining Invoice Reference Number (IRN) from Invoice Registration Portal (IRP) (commonly referred as ‘e-invoices’). Details from the reported e-invoices are being auto-populated in respective tables of GSTR-1. Update on th...

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Advisory on auto-population of e-invoice details into GSTR-1

Custom Duty - 11/01/2021 1. From 1-10-2020, certain notified taxpayers have been issuing invoices after obtaining Invoice Reference Number (IRN) from Invoice Registration Portal (IRP) (commonly referred as ‘e-invoices’). From 1-1-2021, the taxpayers with aggregate turnover above Rs. 100 Cr. had also started reporting invoices to IRP. Details from...

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GST portal showing wrong due date of GSTR-1 for Oct-Dec 2020

Custom Duty - GST tech (@Infosys_GSTN) has informed on its twitter handle that The due date for quarterly filing of GSTR-1 for Oct-Dec 2020 quarter period is 13.01.2021. The date currently being shown in the GSTR-1 tile is 31.01.2021 which is erroneous and the correct date i.e. 13.01.2021 will be displayed on the portal soon. Please bear with […...

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Auto-population of e-invoice details into GSTR-1/2A/2B/4A/6A

Custom Duty - 1. Certain notified taxpayers have been issuing invoices after obtaining Invoice Reference Number (IRN) from Invoice Registration Portal (IRP) (commonly referred as ‘e-invoices’). Details from such e-invoices shall be auto-populated in respective tables of GSTR-1. Update on the status of such auto-population was last published on 30/...

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Madras HC permits re-submission of Form GSTR-3B

Sun Dye Chem Vs The Assistant Commissioner (ST) (Madras High Court) - Sun Dye Chem Vs Assistant Commissioner (ST) (Madras High Court) A registered person who files a return under Section 39(1) involving intra-State outward supply is to indicate the collection of taxes customer-wise in monthly return in Form GSTR-1 and the details of tax payment therein are auto popula...

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HC allows Manual Rectification of Form GSTR-1

Vadehra Builders Pvt. Ltd. Vs Union of India & Anr. (Delhi High Court) - Subject to final outcome of the writ petition, we permit the petitioner to rectify the return in GSTR 1 Form for the period November, 2017  in respect of the six recipients noted in the tabulation hereinabove, by correcting their GSTIN Nos....

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Sanction of IGST refund where records not transmitted to ICEGATE

Circular No. 04/2021-Customs - (16/02/2021) - Several representations are being received by the Board in respect of IGST refunds which are pending due to mis-match of data between GSTR- 1 & GSTR-3B. The resolution to the above problem was provided by the Board, as an interim measure, vide Circular No. 12/2018-Cus dated 29.05.2018 read with Circ...

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GSTR-3B not filed – GSTR 1 Cannot be filed

Notification No. 01/2021–Central Tax - (01/01/2021) - Central Goods and Services Tax (Amendment) Rules, 2021. a registered person shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1, if he has not furnished the return in FORM GSTR-3B for preceding two months;...

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Delay in auto-population of e-invoice details into GSTR-1: GSTN

NA - (30/11/2020) - Certain notified taxpayers have been preparing and issuing invoices by obtaining Invoice Reference Number (IRN) from Invoice Registration Portal (IRP) (commonly referred as ‘e-invoices’). Details from such e-invoices are be auto-populated in respective tables of GSTR-1....

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Salient features of Quarterly Return filing & Monthly Payment of Taxes (QRMP) Scheme

NA - (20/11/2020) - Who can opt for the scheme: Following registered person (hereinafter RP) can file quarterly returns and pay tax on monthly basis w.e.f. 01.01.2021 : An RP who is required to file Form GSTR 3B with AATO of up to Rs 5 Cr. in the previous financial year is eligible. If AATO crosses Rs 5 Cr. during a qt...

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Auto-population of e-invoice details into GSTR-1

NA - (13/11/2020) - 1. Certain notified taxpayers have to prepare and issue their invoices by obtaining Invoice Reference Number (IRN) from Invoice Registration Portal (IRP) (commonly referred as ‘e-invoices’). 2. Upon successful generation of IRN, details of such e-invoices will be auto-populated in respective tab...

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Recent Posts in "GSTR 1"

CBIC provides facilitation for exporters having IGST refund issues

CBIC has extended the time limit for sanction of pending IGST refunds in such cases where records have not been transmitted to ICEGATE due to GSTR1 and GSTR3B mismatch error....

Read More

Sanction of IGST refund where records not transmitted to ICEGATE

Circular No. 04/2021-Customs (16/02/2021)

Several representations are being received by the Board in respect of IGST refunds which are pending due to mis-match of data between GSTR- 1 & GSTR-3B. The resolution to the above problem was provided by the Board, as an interim measure, vide Circular No. 12/2018-Cus dated 29.05.2018 read with Circular No. 25/2019-Cus dated 27.08.2019 in...

Read More

100% restriction to avail ‘ITC’, if no GSTR-1 is filed by supplier

It is submitted that a new clause (aa) to sub-section (2) of section 16 of The Central Goods and Services Tax, Act, 2017 (CGST Act, 2017) is being inserted in Finance Bill, 2021. Please note that these proposals will come into effect from a date to be notified later. It is stated that Sections 2 […]...

Read More

File GSTR-1 without waiting for Auto-population of e-invoice

Auto-population of e-invoice details into GSTR-1 1. Certain notified taxpayers have been issuing invoices after obtaining Invoice Reference Number (IRN) from Invoice Registration Portal (IRP) (commonly referred as ‘e-invoices’). Details from the reported e-invoices are being auto-populated in respective tables of GSTR-1. Update on th...

Read More

Filed your GSTR-1? Yes, check whether your supplier filed it or not before claiming ITC under GSTR-3B

Filed your GSTR-1? Yes, check whether your supplier filed it or not before claiming ITC under GSTR-3B Presenting the Union Budget for 2021-22, Finance Minister Nirmala Sitharaman said that the Budget proposals for this financial year rest on six pillars — health and well-being, physical and financial capital and infrastructure, inclusiv...

Read More

Mistakes to Avoid After GST Registration

After the implementation of GST Act in July 2017, there are number of changes are made by the government to stabilise the GST Act but still it is in hit and try phase. As seen in past few months, number of GST fake Input Credit rackets were detected by GST Department. After that, GST Department […]...

Read More

Taxpayers! Furnish GSTR-1 in time, or pay late fees

Many GST taxpayers are getting notices for liability of late fees for delay in filing of GSTR-1. Why are such notices being issued by the GST department?...

Read More

Advisory on auto-population of e-invoice details into GSTR-1

11/01/2021 1. From 1-10-2020, certain notified taxpayers have been issuing invoices after obtaining Invoice Reference Number (IRN) from Invoice Registration Portal (IRP) (commonly referred as ‘e-invoices’). From 1-1-2021, the taxpayers with aggregate turnover above Rs. 100 Cr. had also started reporting invoices to IRP. Details from...

Read More

GST portal showing wrong due date of GSTR-1 for Oct-Dec 2020

GST tech (@Infosys_GSTN) has informed on its twitter handle that The due date for quarterly filing of GSTR-1 for Oct-Dec 2020 quarter period is 13.01.2021. The date currently being shown in the GSTR-1 tile is 31.01.2021 which is erroneous and the correct date i.e. 13.01.2021 will be displayed on the portal soon. Please bear with […...

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GSTR-3B not filed – GSTR 1 Cannot be filed

Notification No. 01/2021–Central Tax (01/01/2021)

Central Goods and Services Tax (Amendment) Rules, 2021. a registered person shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1, if he has not furnished the return in FORM GSTR-3B for preceding two months;...

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