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GSTR 1

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Online Cricket Games under Indian Taxation (Income Tax & GST Perspective)

Income Tax : The issue concerns taxation of online cricket gaming winnings. The framework mandates a flat 30% tax with no deductions, emphasizi...

April 8, 2026 570 Views 0 comment Print

GST Return Filing and Compliance – Simple Guide

Goods and Services Tax : The issue concerns GST compliance requirements for businesses. It highlights that maintaining proper records and filing returns on...

April 8, 2026 5271 Views 1 comment Print

April 2026 Due Date Calendar for Tax & Compliance

CA, CS, CMA : The document outlines key statutory deadlines for April 2026 across multiple laws. It consolidates GST, income tax, and corporate ...

April 1, 2026 17160 Views 0 comment Print

Compliance Calendar For The Financial Year 2026-27

CA, CS, CMA : The calendar lists all major statutory deadlines across laws. It helps businesses track filings and avoid penalties through timely...

April 1, 2026 8673 Views 0 comment Print

April 2026 Tax Compliance Deadlines for Income Tax and GST

Goods and Services Tax : This update highlights all major compliance due dates for April 2026 under Income Tax and GST laws. It helps taxpayers stay on tra...

March 28, 2026 236736 Views 4 comments Print


Latest News


Sequential Filing of GSTR-1 Before GSTR-3B Made Mandatory

Goods and Services Tax : The Government introduced reforms such as e-invoicing and auto-population of data in GST returns. These measures improve accuracy,...

March 18, 2026 1029 Views 0 comment Print

“Jugaad” Taxation: Infosys GSTN’s Solution for GSTR-1 Glitch Sparks Outcry Among Taxpayers

Goods and Services Tax : A recent advisory from Infosys GSTN, the technology backbone of India's Goods and Services Tax (GST) network, addressing a persist...

June 16, 2025 9681 Views 0 comment Print

Understanding HSN Code Reporting in GSTR-1: Clarifications by CBIC

Goods and Services Tax : Recent communications from GSTN and CBIC have shed light on important aspects of HSN (Harmonized System of Nomenclature) code repo...

June 10, 2025 31971 Views 2 comments Print

GSTN Implements Phase-III Changes to Table-12 of GSTR-1 & 1A from April 2025

Goods and Services Tax : GSTN introduces Phase-III changes to GSTR-1 from April 2025 with dropdown HSN selection, tab-wise B2B/B2C reporting, and value val...

April 15, 2025 13653 Views 0 comment Print

No Specific Income Tax Tax Codes for Online Gaming Companies

Goods and Services Tax : Online gaming tax collection lacks specific tracking. Govt issued notices for ₹1.43 lakh crore. GST at 28% applies to real money...

March 16, 2025 918 Views 0 comment Print


Latest Judiciary


GSTR-1 vs GSTR-3B Clerical Mismatch Not ‘Self-Assessed Tax’ Without Rule 88C Process: Gauhati HC

Goods and Services Tax : Gauhati High Court rules GSTR-1 vs GSTR-3B mismatch from clerical errors cannot trigger automatic tax recovery without Rule 88C pr...

March 27, 2026 2622 Views 0 comment Print

Madras HC Set Aside ITC Denial as GST Amendment Allowed Credit Till 30-11-2021

Goods and Services Tax : The court quashed orders reversing ITC that were based solely on limitation under Section 16(4). It held that the amendment insert...

March 5, 2026 564 Views 0 comment Print

Madras HC Grants Opportunity to explain GSTR-1 and GSTR-3B differences

Goods and Services Tax : The Court quashed a GST demand where discrepancies arose from double entry in returns, granting a fresh hearing subject to a 25% p...

February 9, 2026 687 Views 0 comment Print

Input Tax Credit Eligible Though Supplier Failed to File GSTR-1: Gauhati HC

Goods and Services Tax : ITC cannot be mechanically denied to purchasers even if invoices are missing in GSTR-2B. Key takeaway: the ruling safeguards taxpa...

December 11, 2025 7374 Views 0 comment Print

Auditor Fabricated Fake Invoices in GSTR-1 Records: Madras HC Orders Fresh Hearing

Goods and Services Tax : Madras High Court remitted a case for fresh adjudication after finding that fake invoices were generated in the petitioner’s GST...

November 11, 2025 1323 Views 0 comment Print


Latest Notifications


GSTN Advisory on reporting values in Table 3.2 of GSTR-3B with FAQs

Goods and Services Tax : The advisory clarifies that from November 2025, auto-populated values in Table 3.2 of GSTR-3B cannot be manually edited. Any corre...

December 5, 2025 7053 Views 1 comment Print

GST Portal Refund Validation Fixed for QRMP Taxpayers

Goods and Services Tax : GSTN resolved a technical issue for QRMP taxpayers on the GST Portal. Refund applications can now be filed, provided GSTR-3B for r...

June 10, 2025 1779 Views 0 comment Print

HSN Codes Reporting in Table 12 & Documents Listing in Table 13 of GSTR-1/1A

Goods and Services Tax : GSTN updates GSTR-1/1A reporting. HSN code reporting in Table 12 is mandatory (4/6 digits based on turnover). Table 13 (document d...

May 1, 2025 7686 Views 0 comment Print

HSN Code Changes in GSTR-1 Table-12 from April 2025

Goods and Services Tax : From April 2025, GSTR-1 Table-12 will be split into B2B and B2C with mandatory HSN code selection from dropdown. Manual entry will...

April 11, 2025 15753 Views 1 comment Print

Generation Date for Draft GSTR 2B for December 2024

Goods and Services Tax : Draft GSTR-2B for December 2024 (Oct-Dec 2024 quarter) will be generated on January 16, 2025, following extended return filing dea...

January 14, 2025 13035 Views 0 comment Print


GST Registration Cancellation Not Dependent on Tax Liability: Delhi HC

July 22, 2024 1308 Views 0 comment Print

Delhi High Court rules that GST registration cancellation is not contingent on pending tax liabilities. Shri Sai Metals’ petition for cancellation was allowed.

GST demand due to TDS Mismatch & Petitioner’s Ignorance: HC directs re­consideration 

July 18, 2024 2418 Views 0 comment Print

Read the full text of the Madras High Court’s judgment allowing contesting of GST assessment due to accountant’s exit affecting proceedings.

Tax proposals confirmed for non-submission of documents: HC set-aside GST order

July 14, 2024 1056 Views 0 comment Print

Explore the Madras High Court judgment setting aside GST liability due to non-production of demanded documents. Detailed analysis and conclusion provided.

Summary of GST notifications issued on 10th July 2024

July 12, 2024 20079 Views 0 comment Print

Get a detailed summary of the latest GST notifications and circulars issued on 10 July 2024, including changes in GSTR 1, ISD mechanisms, and more.

53rd GST Council Meeting: Impact Analysis by ICMAI

July 6, 2024 1893 Views 1 comment Print

Explore the impact of the 53rd GST Council Meeting recommendations, including waivers on interest and penalties under Section 73, relaxation of Section 16(4) for input tax credit, and more.

Tax proposals confirmed without assigning any reasons: HC directs reconsideration

July 4, 2024 738 Views 0 comment Print

Read the Madras High Court’s judgment setting aside an unreasoned GST demand order against Ford India, citing GSTR 9 and GSTR 2A mismatches. Full text included.

Customs Brokers Not Liable Once Address Verification Completed: CESTAT Delhi

July 4, 2024 1020 Views 0 comment Print

Under Regulation 10(n), a Customs Broker is not responsible for continuous client surveillance. Once address verification is done, any client’s address change without informing authorities isn’t the broker’s fault.

53rd GST Council Meeting – Major Highlights

July 3, 2024 3111 Views 0 comment Print

Discover the key decisions from the 53rd GST Council Meeting held on 22nd June 2024, including compliance measures, tax clarifications, new forms, and circulars issued by CBIC.

Supplier Declaration & Tax Rate Issues: Madras HC directs Re-adjudication

July 3, 2024 411 Views 0 comment Print

Madras High Court sets aside GST order due to supplier declaration and tax rate defects, directing re-adjudication. Read the full judgment here.

GSTR-1 can be amended even after the due date is crossed: Orissa High Court

July 3, 2024 1200 Views 0 comment Print

Learn about the Orissa High Court’s ruling allowing GSTR-1 amendment after the due date for M/s. Chintamaniswar Constructions Pvt. Ltd. Details on rectification process and implications.

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