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 : Learn about the legal implications, remedies, and judicial precedents regarding claiming excess Input Tax Credit (ITC) in GSTR-3B ...
Goods and Services Tax : Learn why credit cant be denied when ITC not in GSTR-3B but claimable via GSTR-2A & GSTR-9. Explore a court cases analysis and imp...
Goods and Services Tax : Explore the Kerala High Courts directive on rectification applications for wrongly claimed ITC under CGST and SGST instead of IGST...
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 : Diamond Steel Vs State of Up (Allahabad High Court) - Best judgement assessment cannot be resorted to by authorities when adjudica...
Goods and Services Tax : Read detailed analysis of Madras High Court judgment in Annalakshmi Stores Vs Deputy State Tax, where assessment orders under Sect...
Goods and Services Tax : Madras High Court sets aside GST order for not considering Perfect Assayers Pvt Ltd’s GSTR 1 and GSTR 9 statements. Case remande...
Goods and Services Tax : Madras High Court remands tax order for Tvl. Dharieneesh Housing, citing denial of reasonable opportunity to contest GSTR-3B and G...
Goods and Services Tax : Madras High Court directs a rehearing for Tile Bros, citing procedural lapses in GST order. Petitioner gets another chance to expl...
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...
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
Read detailed analysis of Madras High Court judgment in Annalakshmi Stores Vs Deputy State Tax, where assessment orders under Section 63 of GST Act were overturned due to procedural flaws.
Madras High Court sets aside GST order for not considering Perfect Assayers Pvt Ltd’s GSTR 1 and GSTR 9 statements. Case remanded for reconsideration.
Madras High Court remands tax order for Tvl. Dharieneesh Housing, citing denial of reasonable opportunity to contest GSTR-3B and GSTR-2A mismatch.
Madras High Court directs a rehearing for Tile Bros, citing procedural lapses in GST order. Petitioner gets another chance to explain tax discrepancies.
Madras High Court overturns assessment order due to non-response to show cause notice, mandates 10% tax deposit for reconsideration. Details inside.
Read the detailed analysis of Madras High Court’s judgment mandating reconsideration of 10% pre-deposit in Crystal Granites vs Asst Commissioner (ST) case.
Madras High Court sets aside the State Tax Officer’s order rejecting Elite Natural’s excess GST ITC claim due to lack of proper reasoning. Case remanded for reconsideration.
Kerala High Court upholds the validity of GST notifications extending the time limit for passing orders for FY 2017-18, favoring Faizal Traders Pvt Ltd.
Calcutta High Court sets aside GST Cess demand on cigarettes, ruling in favor of Ankit Kumar Agarwal, citing revenue neutrality and timely filed annual return.
