Goods and Services Tax : FY 2024-25 saw numerous GST audits and SCNs, creating compliance hurdles. Retrospective demands and procedural issues challenged b...
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...
CA, CS, CMA : Check the December 2024 due date calendar for various tax and compliance obligations, including GST, Income Tax, ESI, and Providen...
Goods and Services Tax : Learn about the 55th GST Council recommendations on credit notes, amendments to CGST laws, and their impact on suppliers and recip...
Goods and Services Tax : From January 2025, reporting HSN codes in GSTR-1/1A Table 12 is mandatory. Key changes include auto-populated descriptions, dropdo...
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 : India's outstanding tax dues exceed ₹16 lakh crore. The government is taking legal, digital, and enforcement measures to improve...
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...
Goods and Services Tax : Explore the impact of the 53rd GST Council Meeting recommendations, including waivers on interest and penalties under Section 73, ...
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...
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...
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...
Goods and Services Tax : Madras High Court sets aside GST order against Kayram Builders citing principles of natural justice, directs reassessment with per...
Goods and Services Tax : Gujarat High Court quashes ₹1.63 Cr GST demand, ruling SEZ to DTA supply as import. Proper adjudication required for tax assessm...
Goods and Services Tax : Andhra Pradesh HC rules cancellation of GST registration without personal hearing is illegal, directing the government to reconsid...
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...
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 ...
Goods and Services Tax : The Supplier View functionality in GST IMS allows suppliers to track actions taken by recipients on invoices, ensuring better tr...
Goods and Services Tax : GSTN issues advisory on the new Invoice Management System (IMS) for accepting or rejecting supplier invoices, impacting GSTR-2B an...
Madras High Court sets aside GST order due to supplier declaration and tax rate defects, directing re-adjudication. Read the full judgment here.
Learn about the Orissa High Court’s ruling allowing GSTR-1 amendment after the due date for M/s. Chintamaniswar Constructions Pvt. Ltd. Details on rectification process and implications.
Madras HC orders hearing opportunity for Abishek Suppliers on GSTR 1 and GSTR 3B mismatch, allowing a 10% pre-deposit condition. Read full details of the landmark ruling.
Discover why Input Tax Credit (ITC) safety in GST is uncertain for businesses. Explore reasons, challenges, and proposed government actions for safeguarding ITC.
Diamond Steel Vs State of Up (Allahabad High Court) – Best judgement assessment cannot be resorted to by authorities when adjudication is made under Section 74
Explore the 53rd GST Council’s decision on interest applicability under Section 50 of CGST Act and the new GSTR-1A amendment facility for taxpayers. Learn implications, retrospective effects, and penalties.
Madras High Court orders reconsideration of GST case for Sri Ragava Paper on unreported e-way bills with an additional 5% pre-deposit condition.
Read Madras High Court’s judgment setting aside orders due to failure to consider detailed replies on GST defects during inspection. Detailed analysis and conclusion provided.
आजकल, जीएसटी फॉर्म डीआरसी 03 में अन्य विकल्प पोर्टल पर उपलब्ध कराए गए हैं। इसमें प्रथमत: ऑडिट से संबंधित भुगतान और दूसरे कारणों का उल्लेख करने वाले नोटिस (SCN) जारी होने के बाद स्वैच्छिक भुगतान के संबंध में है। हाल ही में किए गए यह परिवर्तन अत्यंत महत्वपूर्ण है, क्योंकि अब जीएसटी फॉर्म डीआरसी 03 […]
GSTR-1A allows taxpayers to promptly rectify any errors or omissions in their GSTR-1 submissions within the same period. This feature ensures that any necessary adjustments can be made before the finalization of GSTR-3B for the corresponding tax period.
