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GSTR 2A

Latest Articles


Importance of GSTR 9 and 9C in GST – Pronounced by Judiciary

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 ...

November 29, 2024 9504 Views 0 comment Print

Brief Note on Scrutiny of Returns by Proper Officer under GST

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...

November 26, 2024 8802 Views 0 comment Print

Response to GST notice for GSTR-2A vs. GSTR-3B difference

Goods and Services Tax : Explore how to effectively respond to GST notices concerning discrepancies between GSTR-2A and GSTR-3B. Understand key legal point...

July 26, 2024 5676 Views 0 comment Print

Time Limits in GSTR 3B for Late Input Tax Credit Claims

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...

April 22, 2024 62688 Views 1 comment Print

Erroneous reporting cannot lead to demand if there is no revenue loss of Government

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...

April 19, 2024 1230 Views 0 comment Print


Latest News


Upcoming Changes in GSTR-1, GSTR-2A, GSTR-3B

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...

March 27, 2022 36480 Views 1 comment Print

Auto-population of e-invoice details into GSTR-1/2A/2B/4A/6A

Goods and Services Tax : 1. Certain notified taxpayers have been issuing invoices after obtaining Invoice Reference Number (IRN) from Invoice Registration ...

December 31, 2020 17943 Views 0 comment Print

Extend due date of ITC Claim & GSTR 9, GSTR 9A, GSTR 9C

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...

October 23, 2020 54468 Views 4 comments Print

GSTN enables taxpayers to know ITC eligibility at invoice level while filing Annual Return

Goods and Services Tax : GSTN enables taxpayers to know Input Tax Credit (ITC) eligibility at invoice level while filing Annual Return – Taxpayers ar...

August 18, 2020 37083 Views 6 comments Print

Downloading document-wise details of Table 8A of Form GSTR-9

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 ...

August 18, 2020 34221 Views 3 comments Print


Latest Judiciary


Madras HC Sets Aside Order Over Credit Not Considered in GSTR-2A

Goods and Services Tax : Madras High Court remits tax case for reconsideration due to GSTR-2A discrepancies. Order requires ₹8 lakhs payment before fresh...

November 27, 2024 1233 Views 0 comment Print

High Court Declines Post-Deadline GST Amendments: Lessons for Businesses

Goods and Services Tax : Punjab & Haryana High Court denies GST rectification after deadline in Bar Code India Ltd. case, stressing adherence to statutory ...

November 23, 2024 855 Views 0 comment Print

Circular 183/15/2022-GST to be followed for benefit of ITC when wrong GSTIN declared

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 ...

October 22, 2024 1002 Views 0 comment Print

Assessee Allowed to File Rectification Petition for Credit Availed Under Wrong Head

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...

October 16, 2024 966 Views 0 comment Print

GST registration cancellation cannot be withheld for assessing liability: Delhi HC

Goods and Services Tax : Delhi HC rules that GST registration cannot be withheld due to pending liabilities. Directions issued to process cancellation requ...

October 14, 2024 105 Views 0 comment Print


Latest Notifications


Clarification on Input Tax Credit Availment in GSTR-3B and GSTR-2A

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 ...

July 17, 2023 46089 Views 0 comment Print

Clarification to deal with difference in ITC availed in FORM GSTR-3B

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-...

December 27, 2022 118881 Views 2 comments Print

GSTN clarification on Incomplete GSTR-2B for April 2022

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...

May 13, 2022 78633 Views 7 comments Print

CBIC clarifies CGST ITC Rule 36(4) for Feb, 2020 to Aug, 2020

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,...

October 9, 2020 40803 Views 2 comments Print

Launch of GSTR-2B for the month of July 2020

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...

August 29, 2020 3801 Views 0 comment Print


Latest Posts in GSTR 2A

Importance of GSTR 9 and 9C in GST – Pronounced by Judiciary

November 29, 2024 9504 Views 0 comment Print

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 HC Sets Aside Order Over Credit Not Considered in GSTR-2A

November 27, 2024 1233 Views 0 comment Print

Madras High Court remits tax case for reconsideration due to GSTR-2A discrepancies. Order requires ₹8 lakhs payment before fresh adjudication.

Brief Note on Scrutiny of Returns by Proper Officer under GST

November 26, 2024 8802 Views 0 comment Print

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.

High Court Declines Post-Deadline GST Amendments: Lessons for Businesses

November 23, 2024 855 Views 0 comment Print

Punjab & Haryana High Court denies GST rectification after deadline in Bar Code India Ltd. case, stressing adherence to statutory timelines.

Circular 183/15/2022-GST to be followed for benefit of ITC when wrong GSTIN declared

October 22, 2024 1002 Views 0 comment Print

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.

Assessee Allowed to File Rectification Petition for Credit Availed Under Wrong Head

October 16, 2024 966 Views 0 comment Print

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.

GST registration cancellation cannot be withheld for assessing liability: Delhi HC

October 14, 2024 105 Views 0 comment Print

Delhi HC rules that GST registration cannot be withheld due to pending liabilities. Directions issued to process cancellation request swiftly.

Penalty for GSTR-3B & GSTR-2A Mismatch Set Aside for Lack of Hearing Opportunity

September 30, 2024 426 Views 0 comment Print

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.

Consultant’s Failure to Inform of GST SCN: Calcutta HC Sets Aside Order & directs Reconsideration

September 30, 2024 249 Views 0 comment Print

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 Order & Recovery Notice for Natural Justice Principle Violation

September 17, 2024 531 Views 0 comment Print

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.

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