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GSTR 1

Latest Articles


GST Compliance Challenges: Purchaser’s ITC Loss Due to Seller’s Non-Filing of Returns

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...

May 7, 2025 852 Views 0 comment Print

GSTN Portal Updates: Waiver Scheme, IRN, GSTR-1/3B Changes  

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...

April 28, 2025 720 Views 0 comment Print

FY 2024-25 for GST: A Year of SCNs, Audits and Compliance Hurdles

Goods and Services Tax : FY 2024-25 saw numerous GST audits and SCNs, creating compliance hurdles. Retrospective demands and procedural issues challenged b...

April 1, 2025 1359 Views 0 comment Print

Understanding the New HSN Code Reporting Rules for GSTR-1

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...

February 15, 2025 1935 Views 0 comment Print

February 2025 Due Date Calendar for Tax & Compliance

CA, CS, CMA : Check the December 2024 due date calendar for various tax and compliance obligations, including GST, Income Tax, ESI, and Providen...

February 8, 2025 15123 Views 0 comment Print


Latest News


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 6843 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 222 Views 0 comment Print

Outstanding Tax Dues and Government Recovery Measures

Goods and Services Tax : India's outstanding tax dues exceed ₹16 lakh crore. The government is taking legal, digital, and enforcement measures to improve...

March 16, 2025 219 Views 0 comment Print

CBIC detect Rs. 36,374 Cr. Fake ITC in FY 2023-24

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...

July 29, 2024 1113 Views 0 comment Print

53rd GST Council Meeting: Impact Analysis by ICMAI

Goods and Services Tax : Explore the impact of the 53rd GST Council Meeting recommendations, including waivers on interest and penalties under Section 73, ...

July 6, 2024 1548 Views 1 comment Print


Latest Judiciary


GST Appeal: Certified Copy Filing Procedural not Mandatory – Allahabad HC

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 ...

May 5, 2025 396 Views 0 comment Print

Rectification of clerical or arithmetical error in GSTR-1 shouldn’t be denied

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 ...

May 2, 2025 429 Views 0 comment Print

Madras HC Set Aside GST demand order Due to Improper Service of notice

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...

March 24, 2025 195 Views 0 comment Print

GST Mismatch: Madras HC Sets Aside Order, Allows submission of Evidence 

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...

March 24, 2025 180 Views 0 comment Print

Madras HC Sets Aside GST Order for Natural Justice Violation

Goods and Services Tax : Madras High Court sets aside GST order against Kayram Builders citing principles of natural justice, directs reassessment with per...

March 9, 2025 174 Views 0 comment Print


Latest Notifications


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 2, 2025 1440 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 11634 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 12114 Views 0 comment Print

FORM GSTR-1 Filing Deadline Extended for Dec 2024

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 ...

January 10, 2025 4722 Views 0 comment Print

Supplier View Feature in GST IMS: A New Update

Goods and Services Tax :  The Supplier View functionality in GST IMS allows suppliers to track actions taken by recipients on invoices, ensuring better tr...

November 13, 2024 5160 Views 0 comment Print


Guidelines for recovery proceedings | section 79 | CGST Act, 2017

January 7, 2022 35142 Views 0 comment Print

There may, however, be some cases where there may be a genuine reason for difference between the details of outward supplies declared in GSTR-1 and those declared in GSTR-3B. For example, the person may have made a typographical error or may have wrongly reported any detail in GSTR-1 or GSTR-3B. Such errors or omissions can be rectified by the said person in a subsequent GSTR-1/ GSTR-3B as per the provisions of sub-section (3) of section 37 or the provisions of sub-section (9) of section 39, as the case may be.

GSTR-1 cannot be filed, if previous period GSTR-3B not filed

January 4, 2022 34938 Views 3 comments Print

From 1st January 2022, there is no scope for any errors while filing GST Returns. The GSTR 1 cannot be filed, if the previous period GSTR 3B is not filed. The Tax Liability declared in GSTR 1 should be paid in GSTR 3B. The difference between the tax liability of GSTR 1 and GSTR 3B […]

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

January 4, 2022 8118 Views 2 comments Print

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.

Rule-59(6)- Not filed GSTR-3B – Not allowed to file GSTR-1

January 3, 2022 19656 Views 0 comment Print

From 1st January 2022 onwards, if a monthly filer has not filed the GSTR-3B for the preceding month, then such taxpayer will not be allowed to file the GSTR-1 for the subsequent month, till the GSTR-3B for the preceding month is filed.

To avoid litigations in GST – File GSTR-1 in time

January 3, 2022 13869 Views 0 comment Print

Arjuna (Fictional Character): Krishna, what are the changes notified by government in filing GSTR-1 and GSTR-3B from 1st January 2022? Krishna (Fictional Character): Arjuna, Earlier taxpayers (Supplier) were not able to file GSTR-1 or use the IFF on the GST portal if they had pending GSTR-3B filings for the past two months (monthly filer) or […]

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

December 28, 2021 36831 Views 1 comment Print

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 tax” shall include the tax payable in […]

JAN’22 GST Return Legal Changes and Precautions

December 25, 2021 10104 Views 1 comment Print

There are many amendments proposed from 1st January 2022. Among them the most crucial two which would impact all taxpayers is related to the legal changes for availing ITC and filing GSTR-1 and GSTR-3B which have been notified vide Notification No 39/2021-Central Tax dated 21st December 2021. In this article we will discuss the said […]

GSTR – 1 Filing – Latest Improvements

November 26, 2021 34512 Views 0 comment Print

A revamped & enhanced version of GSTR-1/IFF is being made available on the GST Portal to improve the taxpayer experience. These enhancements, would enable the Saving of the GSTR-1 details on the GST Portal efficient and user friendly.

How to file Nil GSTR-1 on the GST portal?

November 25, 2021 12627 Views 0 comment Print

Know everything about the GSTR-1 Nil Return Filing process on the GST portal What is GST return? A GST return is a document that contains all of the information related to the expenses, sales, purchases, and income of a taxpayer which is been further used by the tax department for the calculation of the net […]

New Return system in GST

November 21, 2021 19752 Views 10 comments Print

Form GSTR 1 ♦ GSTR 1 shall contain the details of outward supplies and it shall be furnished monthly or quarterly as the case may be. ♦ Persons who have opted for QRMP scheme shall furnish GSTR 1 quarterly. ♦ Persons who have opted for QRMP scheme may furnish the details of B2B supplies (upto […]

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