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 : Madras HC remands the case of Dhirani Metal Industries vs Assistant Commissioner (ST) for reconsideration over GSTR-3B and GSTR-2A...
Goods and Services Tax : Despite submitting replies in February 2024, the petitioner was unable to participate in the personal hearing due to the closure o...
Goods and Services Tax : Read the Madras High Court's judgment setting aside an unreasoned GST demand order against Ford India, citing GSTR 9 and GSTR 2A m...
Goods and Services Tax : Madras HC remands Orient Electricals & Engineers India's case on GST liability and ITC reversal for reconsideration, highlighting ...
Goods and Services Tax : Explore the Madras High Court's decision in Banyan Engineers Contractors Vs Deputy State Tax Officer-2 regarding GST liabilities a...
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...
GSTN enables taxpayers to know Input Tax Credit (ITC) eligibility at invoice level while filing Annual Return – Taxpayers are enabled to download of invoices which account for ITC in Table 8A of Form GSTR-9, Annual Return – Reasons for non-inclusion of an invoice in ITC value can be found out (difference between GSTR-2A and […]
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 excel format. This can be done by using a new option of ‘Document wise Details of Table 8A’ given on the GSTR-9 dashboard, from Financial Year 2018-19 onwards. This will help […]
1. Changes Related to GSTR-3B: – 1. Linking GSTR-1 with GSTR-3B (for the flow of liability).PDF Mail of filed GSTR-3B. 2. Linking GSTR-2A/2B & Ice-gate data with GSTR-3B for better ITC Availment. 2. Changes Related to GSTR-1: – 1. De-Linking of GSTR-1 invoices for Credit/ Debit notes. So now we can enter the details of […]
Hi all. Now Here with Released New Version of GSTR 2A Reconciliation tool for Fy 2020-21. This tool is enables you to Quick reconciliations Within a minutes. (Would you Like to know Basic details for this Tool please click this link: https://taxguru.in/goods-and-service-tax/gstr-2a-reconciliation-excel-format.html). Tool Basic Details: Sheet “Online” – Please Copy and paste data from GSTR […]
Clarification related to processing of GST Refund – Restricted to ITC populated in GSTR 2A The Central Board of Indirect Taxes and Customs (CBIC) had issued Master Circular on Refunds No. 125/44/2019-GST dated 18.11.2019 rescinding all earlier circulars. Recently CBIC has issued Circular No 135/05/2020 – GST dated 31st March, 2020 clarifying additional issues in […]
The utility attached herewith which will helps you in merging All GSTR 2A Excel Sheet & Prepares the Consolidated Party Wise Detailed Report.
When the supplier uploads the B2B transaction details in GSTR-1& 5/ & ISD details will be auto-populated on submission of GSTR-6 by the counterparty / & TDS & TCS details will be auto-populated on filing of GSTR-7 & 8 respectively by the counter party.
GSTR-2A Business to Business (B2B) Consolidated Percentage Wise Report Utility in Excel Format helps you in merging All GSTR2A Excel Sheet & Prepares the Percentage Wise Report. Please note Form GSTR-2A is a system generated ‘draft’ Statement of Inward Supplies for a receiver taxpayer. It is auto-populated from the Form GSTR-1/5, Form GSTR-6 (ISD), Form […]
1. What is form GSTR-2A? Form GSTR-2A is return filing form which is generated by the system for a receiver taxpayer as the draft statement of inward supplies.Form GSTR-2A is auto-populated by the data which was entered in the following forms of all suppliers or counter-party taxpayers of goods/services in a given tax period: GSTR-1, […]
GSTR- 2A is an auto generated return of inward supplies. When your suppliers who are registered under GST file their GSTR- 1 of outward supplies (and various other returns like GSTR- 5,6 etc), those details relevant to you will be auto populated in your GSTR-2A return.
