Goods and Services Tax : The article explains how IMS makes accepted invoice records the basis for ITC eligibility, strengthening compliance, fraud detecti...
CA, CS, CMA : A complete guide to the major Income Tax and GST compliance deadlines falling in July 2026, including ITR filing, TDS/TCS, GST ret...
Goods and Services Tax : The article explains how the GSTAT held that a mere mismatch between GSTR-1 and GSTR-3B is insufficient to invoke Section 74 witho...
Goods and Services Tax : GSTAT held that a mere mismatch between GSTR-1 and GSTR-3B does not automatically establish tax evasion or justify proceedings und...
Goods and Services Tax : The issue concerns confusion regarding the purpose and sequencing of GSTR-1 and GSTR-3B filings. The key takeaway is that GSTR-1 s...
Goods and Services Tax : The Government introduced reforms such as e-invoicing and auto-population of data in GST returns. These measures improve accuracy,...
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...
Goods and Services Tax : Recent communications from GSTN and CBIC have shed light on important aspects of HSN (Harmonized System of Nomenclature) code repo...
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 : Gauhati High Court rules GSTR-1 vs GSTR-3B mismatch from clerical errors cannot trigger automatic tax recovery without Rule 88C pr...
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...
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...
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...
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...
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...
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...
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...
Navigate the complexities of Reverse Charge Mechanism (RCM) transactions in GST returns with this comprehensive guide. Understand the reporting procedures for both suppliers and recipients, ensuring accurate filing and reconciliation. Learn step-by-step details for reporting RCM transactions in GSTR-1, GSTR-3B, and GSTR-9 for suppliers.
The Government of Manipur has issued Notifications No. 11/2023 – Central Tax, 12/2023 – Central Tax and 13/2023 – Central Tax, all dated 24th May 2023, announcing the extension of the due date for filing Goods and Services Tax (GST) returns for the tax period of April 2023. This extension applies to taxpayers who have their principal place […]
Notifications No. 11/2023- Central Tax to extend the due date for furnishing FORM GSTR1 (Outward Supply Details) for registered persons whose principal place of business is in the State of Manipur till the thirty-first day of May, 2023 Central Board of Indirect Taxes and Customs has issued Notification No. 11/2023 under the Central Goods and […]
HC permitted assessee to rectify error of mentioning B2C instead of B2B in Form GSTR-1 at the time of filing of returns, holding that assessee would be prejudiced if it is not allowed to avail benefits of ITC
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.
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 […]
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.
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 […]
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.
