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GSTR 2A

Latest Articles


GST Waiver Scheme (Section 128A): A Relief or A Reward For Non-Compliance?

Goods and Services Tax : Analyzing GST Waiver Scheme under Section 128A—Did it provide relief or reward non-compliance? Key issues, challenges, and impli...

April 2, 2025 2880 Views 11 comments Print

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

Goods and Services Tax : FY 2024-25 saw numerous GST audits and SCNs, creating compliance hurdles. Retrospective demands and procedural issues challenged b...

April 1, 2025 1359 Views 0 comment Print

इनपुट टैक्स क्रेडिट (आईटीसी) – धारा 16

Goods and Services Tax : GSTR 9 & 9C FY 2023-24 के लिए नवीनतम बदलाव, पुन: मिलान और फाइलिं�...

December 22, 2024 1530 Views 0 comment Print

Error in Table 8A of GSTR-9 for FY23-24: ITC Issues

Goods and Services Tax : Understand the impact of changes in Table 8A of GSTR-9 for FY 2023-24. Learn about ITC double-counting issues and solutions for ac...

December 16, 2024 3819 Views 0 comment Print

Role of GSTR 2A in Ensuring GST Compliance and ITC Accuracy

Goods and Services Tax : Learn how GSTR-2A ensures GST compliance, prevents tax evasion, facilitates ITC accuracy, and aids in reconciliation, audits, and ...

December 12, 2024 1680 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 36684 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 18180 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 54537 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 37218 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 34791 Views 3 comments Print


Latest Judiciary


GST Appeal: Certified Copy Filing Procedural not Mandatory – Allahabad HC

Goods and Services Tax : Allahabad HC: Filing a certified copy of the appealed GST order is a procedural requirement, not mandatory if the appeal is filed ...

May 5, 2025 396 Views 0 comment Print

GST Mismatch: Madras HC Orders Rehearing subject to 10% tax deposit

Goods and Services Tax : Madras HC sets aside GST order against DS Engineering, ordering a rehearing after 10% tax deposit. Dispute over GSTR 3B/2A mismatc...

April 11, 2025 504 Views 0 comment Print

Madras HC Sets Aside Order on GSTR Mismatch, Remands Case with 25% Tax Deposit Condition

Goods and Services Tax : Madras High Court remands ITC claim, orders partial deposit, and grants new objection chance in Chinnadurai Saravanan vs Deputy St...

April 7, 2025 570 Views 0 comment Print

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

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...

March 24, 2025 192 Views 0 comment Print

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

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...

March 24, 2025 180 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 50883 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 124251 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 78867 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 41124 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 3912 Views 0 comment Print


Mismatch Between GSTR 3B and GSTR 2A – An Analysis

October 17, 2023 36798 Views 0 comment Print

Dive into the complexities of GSTR 3B and GSTR 2A discrepancies! Explore the legal nuances and principles behind Input Tax Credit (ITC) refutation. Learn about challenges like non-uploading, delays, and erroneous filings, and how delays in claiming ITC and IGST errors impact taxpayers. Understand the judicial perspective on genuine errors and the importance of balancing tax compliance and protecting taxpayer rights. Stay informed to navigate the complexities of GST seamlessly.

Difference between GSTR 2A and GSTR 3B not a valid ground for disallowing ITC

October 11, 2023 7032 Views 0 comment Print

Kerala High Court’s decision in M/s. Henna Medicals case clarifies that differences between GSTR 2A and GSTR 3B shouldn’t lead to ITC denial. Analysis and implications.

ITC Mismatch: GSTR-2B vs. GSTR- 3B (Rule 88D/ DRC-01C)

October 7, 2023 28398 Views 1 comment Print

Explore implications of Rule 88D in GST compliance as we delve into intricacies of GSTR-2B and GSTR-3B mismatch analysis, its pros, and cons.

ITC Cannot Be Denied merely Based on GSTR 2A & 3B Discrepancies: Kerala HC

October 2, 2023 42648 Views 0 comment Print

Kerala High Court directs readjudication of input tax credit (ITC) claim, stating that discrepancies between GSTR 2A and GSTR 3B alone cannot be grounds for denial

Input Tax Credit cannot be denied Over GSTR-2A Discrepancies: Kerala HC

September 26, 2023 4929 Views 1 comment Print

Kerala High Court ruled that purchasers cannot be denied Input Tax Credit (ITC) based solely on discrepancies in GSTR-2A Form. Learn more about this significant decision.

ITC Denied Despite GSTR 2A? Kerala HC’s Landmark Ruling

September 20, 2023 27261 Views 2 comments Print

Explore Diya Agencies vs. State Tax Officer case where Kerala High Court remanded ITC denial due to GSTR 2A non-reflection. Legal analysis and implications discussed.

Non-Reflection in GSTR-2A Insufficient for Denying Input Tax Credit

September 19, 2023 33087 Views 1 comment Print

Explore the Kerala High Court’s judgment in Diya Agencies vs. State Tax Officer, highlighting that denying input tax credit based solely on GSTR-2A is unjust.

Crucial Challenges and Solutions for Current GST Problems in India

September 5, 2023 13626 Views 0 comment Print

Uncover most critical challenges related to GST issues, including Section 16(4), RCM, high penalties, & more. Learn actionable solutions to these complicated tax matters.

Mis-Match between GSTR 2A, GSTR 2B and GSTR 8A

August 17, 2023 12057 Views 0 comment Print

Understand the discrepancies and mismatches between GSTR-2A, GSTR-2B, and GSTR-8A in the GST system. Learn the reasons, implications for taxpayers, and how to reconcile to ensure accurate input tax credit claims, avoid compliance issues, and maintain healthy cash flow.

How to Deal with ITC Mismatches between GSTR 3B vs GSTR 2A for the Period 09.10.2019 to 31.12.2021 – A GUIDE

July 21, 2023 8985 Views 0 comment Print

Navigate ITC mismatches between GSTR 3B and GSTR 2A from 09.10.2019 to 31.12.2021 with CBICs Circular No. 193/05/2023-GST. Explore rule 36(4) changes, limits on ITC availment, and case laws. Get insights on dealing with excess ITC and necessary certificates. Stay compliant with the latest guidelines

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