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GSTR 1

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Online Cricket Games under Indian Taxation (Income Tax & GST Perspective)

Income Tax : The issue concerns taxation of online cricket gaming winnings. The framework mandates a flat 30% tax with no deductions, emphasizi...

April 8, 2026 570 Views 0 comment Print

GST Return Filing and Compliance – Simple Guide

Goods and Services Tax : The issue concerns GST compliance requirements for businesses. It highlights that maintaining proper records and filing returns on...

April 8, 2026 5271 Views 1 comment Print

April 2026 Due Date Calendar for Tax & Compliance

CA, CS, CMA : The document outlines key statutory deadlines for April 2026 across multiple laws. It consolidates GST, income tax, and corporate ...

April 1, 2026 17160 Views 0 comment Print

Compliance Calendar For The Financial Year 2026-27

CA, CS, CMA : The calendar lists all major statutory deadlines across laws. It helps businesses track filings and avoid penalties through timely...

April 1, 2026 8673 Views 0 comment Print

April 2026 Tax Compliance Deadlines for Income Tax and GST

Goods and Services Tax : This update highlights all major compliance due dates for April 2026 under Income Tax and GST laws. It helps taxpayers stay on tra...

March 28, 2026 236736 Views 4 comments Print


Latest News


Sequential Filing of GSTR-1 Before GSTR-3B Made Mandatory

Goods and Services Tax : The Government introduced reforms such as e-invoicing and auto-population of data in GST returns. These measures improve accuracy,...

March 18, 2026 1029 Views 0 comment Print

“Jugaad” Taxation: Infosys GSTN’s Solution for GSTR-1 Glitch Sparks Outcry Among Taxpayers

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...

June 16, 2025 9681 Views 0 comment Print

Understanding HSN Code Reporting in GSTR-1: Clarifications by CBIC

Goods and Services Tax : Recent communications from GSTN and CBIC have shed light on important aspects of HSN (Harmonized System of Nomenclature) code repo...

June 10, 2025 31971 Views 2 comments Print

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 13653 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 918 Views 0 comment Print


Latest Judiciary


GSTR-1 vs GSTR-3B Clerical Mismatch Not ‘Self-Assessed Tax’ Without Rule 88C Process: Gauhati HC

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...

March 27, 2026 2622 Views 0 comment Print

Madras HC Set Aside ITC Denial as GST Amendment Allowed Credit Till 30-11-2021

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...

March 5, 2026 564 Views 0 comment Print

Madras HC Grants Opportunity to explain GSTR-1 and GSTR-3B differences

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...

February 9, 2026 687 Views 0 comment Print

Input Tax Credit Eligible Though Supplier Failed to File GSTR-1: Gauhati HC

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...

December 11, 2025 7374 Views 0 comment Print

Auditor Fabricated Fake Invoices in GSTR-1 Records: Madras HC Orders Fresh Hearing

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...

November 11, 2025 1323 Views 0 comment Print


Latest Notifications


GSTN Advisory on reporting values in Table 3.2 of GSTR-3B with FAQs

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...

December 5, 2025 7053 Views 1 comment Print

GST Portal Refund Validation Fixed for QRMP Taxpayers

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...

June 10, 2025 1779 Views 0 comment Print

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 1, 2025 7686 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 15753 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 13035 Views 0 comment Print


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

April 1, 2025 1971 Views 0 comment Print

FY 2024-25 saw numerous GST audits and SCNs, creating compliance hurdles. Retrospective demands and procedural issues challenged businesses.

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

March 24, 2025 516 Views 0 comment Print

Madras High Court sets aside a GST demand order due to improper service, remanding the case with a condition to deposit 25% of the disputed tax.

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

March 24, 2025 618 Views 0 comment Print

Madras HC quashes GST order against Ragul Industries, allowing new evidence for GSTR 3B/2A/1 mismatches, subject to 25% tax deposit.

No Specific Income Tax Tax Codes for Online Gaming Companies

March 16, 2025 918 Views 0 comment Print

Online gaming tax collection lacks specific tracking. Govt issued notices for ₹1.43 lakh crore. GST at 28% applies to real money gaming from Oct 2023.

Outstanding Tax Dues and Government Recovery Measures

March 16, 2025 1023 Views 0 comment Print

India’s outstanding tax dues exceed ₹16 lakh crore. The government is taking legal, digital, and enforcement measures to improve tax collection and recovery.

Madras HC Sets Aside GST Order for Natural Justice Violation

March 9, 2025 570 Views 0 comment Print

Madras High Court sets aside GST order against Kayram Builders citing principles of natural justice, directs reassessment with personal hearing opportunity.

Gujarat HC Quashes GST Demand on SEZ to DTA Supply Dispute

February 20, 2025 945 Views 0 comment Print

Gujarat High Court quashes ₹1.63 Cr GST demand, ruling SEZ to DTA supply as import. Proper adjudication required for tax assessment. Read case details.

Understanding the New HSN Code Reporting Rules for GSTR-1

February 15, 2025 2775 Views 0 comment Print

The government has introduced mandatory reporting of Harmonized System of Nomenclature (HSN) codes in Table-12 of GSTR-1 to enhance tax compliance and transparency. As per Notification No. 78/2020 – Central Tax, dated October 15, 2020, businesses must report 4-digit or 6-digit HSN codes depending on their Aggregate Annual Turnover (AATO) from the previous financial year. […]

AP HC Sets Aside order Cancelling GST Registration Without Hearing

February 4, 2025 726 Views 0 comment Print

Andhra Pradesh HC rules cancellation of GST registration without personal hearing is illegal, directing the government to reconsider the petitioner’s request.

Changes in Credit Notes Under 55th GST Council Meeting Recommendation

January 17, 2025 10302 Views 0 comment Print

Learn about the 55th GST Council recommendations on credit notes, amendments to CGST laws, and their impact on suppliers and recipients under GST.

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