Goods and Services Tax : GST IMS allows taxpayers to accept, reject or keep invoices pending before ITC flows to GSTR-3B, ensuring better GST ITC reconcili...
Goods and Services Tax : The High Court ruled that GST authorities must mandatorily apply Circular No. 183/15/2022-GST before disallowing ITC due to return...
Goods and Services Tax : The court held that Section 74 cannot be used unless fraud, wilful misstatement, or suppression with intent to evade tax is specif...
Goods and Services Tax : Learn why GSTR-2B, 2A, and books differ, how mismatches occur, and the steps founders must take to claim ITC correctly and stay au...
Goods and Services Tax : How AI-powered tools streamline GSTR-2A & GSTR-2B reconciliation for Chartered Accountants. Learn about automated GST reconciliati...
Goods and Services Tax : Recent amendments in GSTR-9 and GSTR-9C have increased compliance complexity, prompting calls for extended deadlines to allow accu...
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 : The Karnataka High Court quashed ex-parte GST adjudication orders after the taxpayer claimed it could explain discrepancies betwee...
Goods and Services Tax : The case involved denial of input tax credit solely due to return mismatch without examining records. The Court held that such mec...
Goods and Services Tax : The court addressed denial of input tax credit due to mismatch with GSTR-2A and missing invoices. It allowed the taxpayer to seek ...
Goods and Services Tax : The Madras High Court held that passing two assessment orders for the same GSTR-2A and GSTR-3B mismatch leads to duplication and d...
Goods and Services Tax : The High Court quashed a GST demand where part of the liability arose from belated ITC and part from return mismatch, directing fr...
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...
The decision clarifies that GSTR-9 plays a vital role in reconciling ITC claims. Authorities must reassess demands after examining it.
Recent amendments in GSTR-9 and GSTR-9C have increased compliance complexity, prompting calls for extended deadlines to allow accurate filing and reconciliation.
High Court quashed a GST adjudication order where authority failed to consider petitioner’s explanation regarding alleged differences between GSTR-3B and GSTR-2A, remanding matter for fresh hearing.
Learn why GSTR-2B, 2A, and books differ, how mismatches occur, and the steps founders must take to claim ITC correctly and stay audit-ready.
The Court quashed the adjudication and appellate orders after finding that the prescribed Circular on GSTR-3B and GSTR-2A discrepancies was not followed. The matter was remanded for fresh consideration.
Madras High Court directs re-admission of GST appeal by Tvl. Bullmenn Motors, condoning 70-day delay due to managing partner’s medical treatment.
Allahabad High Court grants interim relief in a Section 73 GST proceeding, staying coercive action for a petitioner disputing ITC availment due to payment issues.
The Orissa High Court set aside a GST order demanding over Rs. 10 crore due to alleged ITC mismatch, citing violation of natural justice as taxpayer’s reply was ignored.
Allahabad High Court rules filing a certified copy under GST Rule 108 is not mandatory if appeal is filed electronically with relevant records. Cites Delhi HC precedent.
The Madras High Court has conditionally remanded an order denying GST Input Tax Credit (ITC) to Bahadur Gajendra Kumar Jain due to non-compliance with Circular No. 183/2022. The petitioner must remit 25% of the disputed tax to get a fresh hearing.
