Goods and Services Tax : Explore the significance of GSTR 9 and GSTR 9C in GST compliance, as clarified by judicial rulings. Learn about key cases and the ...
Goods and Services Tax : Learn about GST return scrutiny under Section 61 of the CGST Act, 2017. Understand the process, objectives, and key areas of compl...
Goods and Services Tax : Explore how to effectively respond to GST notices concerning discrepancies between GSTR-2A and GSTR-3B. Understand key legal point...
Goods and Services Tax : Explore the applicability of time limits specified in Section 16(4) for claiming Input Tax Credit in GSTR 3B filed after the due d...
Goods and Services Tax : Learn from the case of M/s Oasys Cybernetics Pvt Ltd vs State Tax Officer how erroneous reporting in GST filings can impact demand...
Goods and Services Tax : GSTN – Upcoming changes/initiatives:- ♦ SMS based NIL Return filing for GSTR-3B and GSTR-1. ♦ Improvements in GSTR-2A to sho...
Goods and Services Tax : 1. Certain notified taxpayers have been issuing invoices after obtaining Invoice Reference Number (IRN) from Invoice Registration ...
Goods and Services Tax : Direct Taxes Professionals’ Association requested Hon’ble Finance Minister to allow filing of GSTR 9, 9A and 9C for the F.Y. 2...
Goods and Services Tax : GSTN enables taxpayers to know Input Tax Credit (ITC) eligibility at invoice level while filing Annual Return – Taxpayers ar...
Goods and Services Tax : 1. A facility has been provided to the taxpayers to download document wise details of Table 8A of Form GSTR-9, from the portal in ...
Goods and Services Tax : Madras High Court remits tax case for reconsideration due to GSTR-2A discrepancies. Order requires ₹8 lakhs payment before fresh...
Goods and Services Tax : Punjab & Haryana High Court denies GST rectification after deadline in Bar Code India Ltd. case, stressing adherence to statutory ...
Goods and Services Tax : Allahabad High Court held that benefit of Input Tax Credit in case of mentioning of wrong GSTIN of recipient needs to be analysed ...
Goods and Services Tax : Madras High Court directs rectification for IGST claimed under the wrong head in GSTR-3B due to clerical error, allowing the taxpa...
Goods and Services Tax : Delhi HC rules that GST registration cannot be withheld due to pending liabilities. Directions issued to process cancellation requ...
Goods and Services Tax : Read Circular No. 193/05/2023-GST from CBIC regarding the clarification on availing Input Tax Credit (ITC) in GSTR-3B and GSTR-2A ...
Goods and Services Tax : Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-...
Goods and Services Tax : It has been noticed that in a few cases, certain records are not reflected in GSTR-2B statement for the period of April 2022. Howe...
Goods and Services Tax : Condition made under sub-rule (4) of rule 36 of the CGST Rules shall apply cumulatively for the tax period February, March, April,...
Goods and Services Tax : The GST Council, in its 39th meeting held on 14th March 2020, had recommended to adopt and implement the incremental approach of...
Explore the significance of GSTR 9 and GSTR 9C in GST compliance, as clarified by judicial rulings. Learn about key cases and the importance of accurate filing.
Madras High Court remits tax case for reconsideration due to GSTR-2A discrepancies. Order requires ₹8 lakhs payment before fresh adjudication.
Learn about GST return scrutiny under Section 61 of the CGST Act, 2017. Understand the process, objectives, and key areas of compliance for registered taxpayers.
Punjab & Haryana High Court denies GST rectification after deadline in Bar Code India Ltd. case, stressing adherence to statutory timelines.
Allahabad High Court held that benefit of Input Tax Credit in case of mentioning of wrong GSTIN of recipient needs to be analysed as per Circular No. 183/15/2022-GST. Accordingly, order set aside with direction.
Madras High Court directs rectification for IGST claimed under the wrong head in GSTR-3B due to clerical error, allowing the taxpayer to resubmit the petition.
Delhi HC rules that GST registration cannot be withheld due to pending liabilities. Directions issued to process cancellation request swiftly.
Madras High Court held that order confirming tax liability and imposing penalty on ground of mismatch of input tax claim between GSTR-3B and GSTR-2A set aside as order passed without giving opportunity of being heard.
Calcutta HC remands GST case after consultant’s failure to inform petitioner of SCN. The court set aside the order u/s 73(9) CGST Act, for fresh consideration.
Madras HC sets aside GST demand and recovery notice against Tvl. Bright Power Projects due to a lack of hearing opportunity, remands case for reconsideration.
