Goods and Services Tax : GSTR 9 & 9C FY 2023-24 के लिए नवीनतम बदलाव, पुन: मिलान और फाइलिं...
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...
Goods and Services Tax : Learn how GSTR-2A ensures GST compliance, prevents tax evasion, facilitates ITC accuracy, and aids in reconciliation, audits, and ...
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 : 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 : Allahabad HC dismisses plea in Laxmi Telecom Vs State of U.P., ruling alternative statutory remedies are available for GST dispute...
Goods and Services Tax : Assessee's petition against the under declaration of ineligible Input Tax Credit ( ITC ) would be heard when assessee would deposi...
Goods and Services Tax : The impugned order was issued thereafter on 29.04.2024. Assessee referred to the impugned order and pointed out that the reply was...
Goods and Services Tax : In a recent ruling Hon'ble Madras HC considered that there is mismatch between GSTR-3B and GSTR-2A and petitioner is ready to pay ...
Goods and Services Tax : Assessee should deposit 25% of the disputed tax within a period of four (4) weeks for a fresh hearing in matters engaging the di...
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 Progressive Stone Works challenge against GST Assessment Orders for AY 2017-18 and 2018-19. Learn about discrepancies in ITC, legal clarifications, and the impact on input tax credit.
Get all your GSTR 3B queries answered in this comprehensive article. Learn about the due date, ITC considerations, and more for April 2022.
Get an update on the issue of invoices not reflecting in GSTR 2B for April 2022. Learn about the withdrawn advisory and the due date extension.
Taxpayers are facing issues in their GSTR 2B for the month of April 2022. Few taxpayers also faced some issues while filing GSTR 1 for the month of April 2022.
It has been noticed that in a few cases, certain records are not reflected in GSTR-2B statement for the period of April 2022. However, such records are visible in GSTR-2A of such recipients.
GSTN – Upcoming changes/initiatives:- ♦ SMS based NIL Return filing for GSTR-3B and GSTR-1. ♦ Improvements in GSTR-2A to show the status of filing of GSTR-1 and GSTR-3B by the supplier. ♦ To show status of amendment of invoice with month of amendment. ♦ Providing detail of invoices considered for computation in table 8A of […]
Point to be considered on these days notice served under sec.73 and 74 of CGST Act, 2017 (here Section 73 of the CGST Act, deals with the cases where any taxes has not been paid or short paid or erroneously refunded, or where input tax credit has been wrongly availed or utilised for any reason, […]
GSTR-2A has been removed from the GST Portal for the month of January 2022 and onwards, only GSTR-2B shall be available. GSTR-2A till December 2021 shall be available. Vide Notification No. 40/2021-Central Tax dated 29th December, 2021. Form GSTR-2A is a system generated Statement of Inward Supplies for a recipient. Form GSTR-2A will be generated […]
There are many amendments proposed from 1st January 2022. Among them the most crucial two which would impact all taxpayers is related to the legal changes for availing ITC and filing GSTR-1 and GSTR-3B which have been notified vide Notification No 39/2021-Central Tax dated 21st December 2021. In this article we will discuss the said […]
New condition to avail Input Tax Credit: It was been proposed to insert the new clause ‘(aa)’, after clause (a), in Section 16(2) of the CGST Act, that provides an additional condition to claim ITC based on GSTR-2A and newly introduced GSTR-2B,
