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...
Madras High Court remands GST mismatch case for Tvl. Prabha Drug House, finding tax authorities failed to credit 58% payment via electronic ledger.
GSTN resolved a technical issue for QRMP taxpayers on the GST Portal. Refund applications can now be filed, provided GSTR-3B for relevant invoices is submitted.
Recent communications from GSTN and CBIC have shed light on important aspects of HSN (Harmonized System of Nomenclature) code reporting in Table 12 of GSTR-1, particularly concerning B2B (Business-to-Business) and B2C (Business-to-Consumer) supplies. These clarifications aim to guide taxpayers on mandatory fields, optional declarations, and system validations. GSTN’s Stance on Table 12 Validations Infosys_GSTN, through […]
Gujarat High Court directs GST authorities to permit Screenotex Engineers to amend GSTR-1 for “deemed export” invoices, bypassing time restrictions due to inadvertent error.
A common point of confusion for millions of grocery store owners and other small retailers in India is whether they must include Harmonized System of Nomenclature (HSN) code when filing their GSTR-1 returns.
Understand recent GSTR-1 amendments, including revised invoice value thresholds for unregistered persons, updated reporting for e-commerce, and enhanced HSN summary requirements with new validations.
Understand the impact of GSTR-1 amendments on E-Invoicing and E-Way Bills in India’s GST ecosystem. Learn how to ensure compliance and avoid penalties.
Madras HC directs Shalu Cabs to appeal ex-parte GST order, citing accountant’s failure to inform, permits appeal beyond limitation if filed promptly.
The learned counsel for the respondents contented that, since the petitioner have dealt with fake invoices, the respondent authority have blocked the Input Tax Credit.
Buyers lose ITC under GST if sellers fail to file GSTR-1. Reform urged to shift liability to defaulting sellers and ease compliance burden on purchasers.
