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...
During the relevant period, the petitioner filed its return and paid the appropriate taxes. While scrutinizing the petitioner’s monthly return, it was noticed that there was mismatch between GSTR-01 and GSTR-3B/GSTR-2A/2B.
Madras High Court held that since petitioner failed to respond to notice issued for mismatch between GSTR-3B and GSTR-2A and non-payment of interest, it is directed that opportunity to explain discrepancies will be granted on payment of 25% of disputed tax.
Held that the impugned order dated 29.08.2024 is set aside and the petitioner shall deposit 10% of the disputed tax within a period of four weeks from the date of receipt of a copy of this order.
Madras High Court directed petitioner to deposit 10% of the disputed tax amount in case of ex-parte order passed. In case the amount is paid, the order of assessment shall be treated as show cause notice and the petitioner shall submit its objections.
Understand the impact of changes in Table 8A of GSTR-9 for FY 2023-24. Learn about ITC double-counting issues and solutions for accurate GST reconciliation.
Learn how GSTR-2A ensures GST compliance, prevents tax evasion, facilitates ITC accuracy, and aids in reconciliation, audits, and error-free GSTR-3B filing.
Madras High Court held that ex-parte order passed under Section 73 of the Central Goods and Services Tax Act without affording adequate opportunity of being heard is in violation of principles of natural justice. Accordingly, order set aside.
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 High Court remits tax case for reconsideration due to GSTR-2A discrepancies. Order requires ₹8 lakhs payment before fresh adjudication.
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.
