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GSTR 1

Latest Articles


Summary of GST notifications issued on 10th July 2024

Goods and Services Tax : Get a detailed summary of the latest GST notifications and circulars issued on 10 July 2024, including changes in GSTR 1, ISD mech...

July 12, 2024 4401 Views 0 comment Print

53rd GST Council Meeting – Major Highlights

Goods and Services Tax : Discover the key decisions from the 53rd GST Council Meeting held on 22nd June 2024, including compliance measures, tax clarificat...

July 3, 2024 1683 Views 0 comment Print

Your ITC is Not Fully Safe in GST – Reasons and Solutions

Goods and Services Tax : Discover why Input Tax Credit (ITC) safety in GST is uncertain for businesses. Explore reasons, challenges, and proposed governmen...

June 27, 2024 6132 Views 0 comment Print

Interest payment changes retrospective or prospective-GST council recommendation

Goods and Services Tax : Explore the 53rd GST Council's decision on interest applicability under Section 50 of CGST Act and the new GSTR-1A amendment facil...

June 25, 2024 1167 Views 0 comment Print

डीआरसी 03 अपडेट और नई रिटर्न जीएसटी 01 ए की समीक्षा

Goods and Services Tax : आजकल, जीएसटी फॉर्म डीआरसी 03 में अन्य विकल्प पोर्ट...

June 19, 2024 3357 Views 0 comment Print


Latest News


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 1083 Views 1 comment Print

Govt may introduce New form GSTR-1A to allow amendment of GSTR-1

Goods and Services Tax : GSTR-1A allows taxpayers to promptly rectify any errors or omissions in their GSTR-1 submissions within the same period. This feat...

June 19, 2024 4722 Views 0 comment Print

Advisory on GSTR-1/IFF: Introduction of New 14A and 15A tables

Goods and Services Tax : Stay updated with the latest GST advisory on GSTR-1/IFF: Introduction of Tables 14A and 15A. Learn about amendments for e-commerce...

March 12, 2024 2676 Views 0 comment Print

Government’s Crackdown: Rs. 44,000 Crore Fake GST Claims Uncovered

Goods and Services Tax : Explore how the Ministry of Finance unearthed Rs. 44,000 crore bogus input tax credit claims in GST. Details of measures taken to ...

February 7, 2024 534 Views 0 comment Print

GSTN Advisory on introduction of new Tables 14 & 15 in GSTR-1

Goods and Services Tax : As per Notification No. 26/2022 – Central Tax dated 26th December 2022 two new tables Table 14 and Table 15 were added in GSTR-1...

January 15, 2024 68127 Views 2 comments Print


Latest Judiciary


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

Goods and Services Tax : Explore the Madras High Court judgment setting aside GST liability due to non-production of demanded documents. Detailed analysis ...

July 14, 2024 345 Views 0 comment Print

Tax proposals confirmed without assigning any reasons: HC directs reconsideration

Goods and Services Tax : Read the Madras High Court's judgment setting aside an unreasoned GST demand order against Ford India, citing GSTR 9 and GSTR 2A m...

July 4, 2024 327 Views 0 comment Print

Customs Brokers Not Liable Once Address Verification Completed: CESTAT Delhi

Custom Duty : Under Regulation 10(n), a Customs Broker is not responsible for continuous client surveillance. Once address verification is done,...

July 4, 2024 525 Views 0 comment Print

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

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

July 3, 2024 138 Views 0 comment Print

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

Goods and Services Tax : Learn about the Orissa High Court's ruling allowing GSTR-1 amendment after the due date for M/s. Chintamaniswar Constructions Pvt....

July 3, 2024 444 Views 0 comment Print


Latest Notifications


CBIC extends due date of furnishing GSTR-1 for March 2024 to 12th April

Goods and Services Tax : CBIC Extends Due Date of Furnishing GSTR-1 for March 2024 to 12th April Due to Technical Issues on GST Portal vide Notification N...

April 12, 2024 12327 Views 1 comment Print

GST recommends Extension of GSTR-1 due date to 12th April 2024

Goods and Services Tax : Get the latest update: GSTN recommends extending GSTR-1 filing deadline to 12/4/24 due to technical issues. Read more for details....

April 11, 2024 11277 Views 1 comment Print

Auto-populate HSN-wise summary from e-Invoices into Table 12 of GSTR-1

Goods and Services Tax : Discover how to effortlessly populate HSN-wise summaries from e-Invoices into GSTR-1 Table 12. Ensure accuracy and streamline repo...

April 9, 2024 7011 Views 1 comment Print

Advisory on GSTR-1/IFF: Introduction of New 14A and 15A tables

Goods and Services Tax : Stay updated with the latest GST advisory on GSTR-1/IFF: Introduction of Tables 14A and 15A. Learn about amendments for e-commerce...

March 12, 2024 2676 Views 0 comment Print

GSTN Advisory on introduction of new Tables 14 & 15 in GSTR-1

Goods and Services Tax : As per Notification No. 26/2022 – Central Tax dated 26th December 2022 two new tables Table 14 and Table 15 were added in GSTR-1...

January 15, 2024 68127 Views 2 comments Print


Department can recover ITC of non-existent and bogus Firms: Allahabad HC

May 23, 2024 8961 Views 0 comment Print

Allahabad High Court rules against Rajshi Processors for wrongful ITC claims based on non-existent firms. Learn about the judgment and its implications on GST Section 16.

GST Amendments for FY 2023-24: Corrections Before Oct 2024

May 18, 2024 25344 Views 3 comments Print

Learn how to make necessary corrections to GSTR-1 and GSTR-3B for FY 2023-24 before the October 2024 deadline to avoid penalties and interest.

Madras HC Quashes Assessment Order as reasonable time not provided to petitioner

May 12, 2024 762 Views 0 comment Print

Read the full judgment/order of Madras High Court quashing an I-T assessment order adding Rs. 16Cr unexplained expenditure without reasonable time. Portal reopening ordered.

Issue Cannot Be Reopened if Previously Decided: Madras HC

May 12, 2024 843 Views 0 comment Print

Jayanthi Plastics (Defunct) vs Deputy State Tax Officer-2: Madras High Court rules it impermissible to reopen an issue in a subsequent notice already decided in a previous order.

Madras HC Mandates 10% Pre-deposit for GSTR 1 vs GSTR 3B Discrepancy

May 12, 2024 456 Views 0 comment Print

Learn how Madras High Court mandates a 10% pre-deposit to contest tax demand discrepancies between GSTR 1 and GSTR 3B returns. Full judgment included.

GST liability confirmed without petitioner participation: Madras HC Remands Case for Reconsideration

May 10, 2024 537 Views 0 comment Print

Tax dispute arose from GSTR discrepancies. Proposal confirmed sans petitioner’s input. Entire liability withdrawn from bank. Opportunity given for appeal.

Inadvertent errors in GSTR 3B filing: Madras HC Sets Aside GST RCM Liability Order

May 9, 2024 4095 Views 0 comment Print

In a verdict, Madras HC sets aside a GST RCM liability order due to inadvertent errors in GSTR 3B filing, remands for reconsideration. Full text of judgment included.

GST Liability on Capital Goods Sale: Section 18(6) vs. Rules 40(2) & 44(6)

May 9, 2024 3288 Views 0 comment Print

Explore Section 18(6) of CGST Act regarding GST reversal on capital goods sale. Analysis of Rule 40(2) vs. Rule 44(6) methods & reflection in GSTR forms explained.

GST Penalty Shouldn’t Exceed Invoice Value Without proper evidence & reason

May 5, 2024 642 Views 0 comment Print

Explore the detailed analysis of the Ashish Kumar Sharma Vs Deputy Commissioner case by Calcutta High Court regarding the computation of penalty amount by the GST department.

Time Limits in GSTR 3B for Late Input Tax Credit Claims

April 22, 2024 60075 Views 1 comment Print

Explore the applicability of time limits specified in Section 16(4) for claiming Input Tax Credit in GSTR 3B filed after the due date for September/November of the next financial year.

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