Goods and Services Tax : Buyers lose ITC under GST if sellers fail to file GSTR-1. Reform urged to shift liability to defaulting sellers and ease complianc...
Goods and Services Tax : GSTN issued advisories on SPL forms, IRN case insensitivity from June 2025, GSTR-1 Table 12 changes, and GSTR-3B Table 3.2 auto-po...
Goods and Services Tax : FY 2024-25 saw numerous GST audits and SCNs, creating compliance hurdles. Retrospective demands and procedural issues challenged b...
Goods and Services Tax : The government has introduced mandatory reporting of Harmonized System of Nomenclature (HSN) codes in Table-12 of GSTR-1 to enhanc...
CA, CS, CMA : Check the December 2024 due date calendar for various tax and compliance obligations, including GST, Income Tax, ESI, and Providen...
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...
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...
Goods and Services Tax : India's outstanding tax dues exceed ₹16 lakh crore. The government is taking legal, digital, and enforcement measures to improve...
Goods and Services Tax : CBIC detected Rs. 36,374 crore worth of fake ITC in FY 2023-24 involving 9,190 cases. Key measures and data on ITC fraud detection...
Goods and Services Tax : Explore the impact of the 53rd GST Council Meeting recommendations, including waivers on interest and penalties under Section 73, ...
Goods and Services Tax : Allahabad HC: Filing a certified copy of the appealed GST order is a procedural requirement, not mandatory if the appeal is filed ...
Goods and Services Tax : The right to correct mistakes in the nature of clerical or arithmetical error is a right that flows from the right to do business ...
Goods and Services Tax : Madras High Court sets aside a GST demand order due to improper service, remanding the case with a condition to deposit 25% of the...
Goods and Services Tax : Madras HC quashes GST order against Ragul Industries, allowing new evidence for GSTR 3B/2A/1 mismatches, subject to 25% tax deposi...
Goods and Services Tax : Madras High Court sets aside GST order against Kayram Builders citing principles of natural justice, directs reassessment with per...
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...
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...
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...
Goods and Services Tax : The GST filing deadline for outward supplies in FORM GSTR-1 for December 2024 is extended to January 13, 2025, and for Q3 2024 to ...
Goods and Services Tax : The Supplier View functionality in GST IMS allows suppliers to track actions taken by recipients on invoices, ensuring better tr...
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
Uncover the nuances of uploading a complete manual JSON file of GSTR-1 for E-Invoicing taxpayers. Learn about the mandatory provisions under Rule 48(4) of the CGST Rules 2017, and understand how auto-populated details via e-invoice portal can be replaced by manually uploaded JSON data. Discover the potential challenges and recommended filing approaches to avoid data discrepancies and ensure accurate reporting in GSTR-01.
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
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.
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?
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 the due date for […]
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.
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.
Mahalaxmi Infra Contract Ltd. Vs Goods and Services Tax Council (Jharkhand High Court) In the instant case it appears that on account of an inadvertent error, the entry relating to Tax Invoice No. 01/2018- 19 dated 17th January 2019 could not be reflected in the GSTR-1 filed by the petitioner against the GSTIN of Eastern […]
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.
