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...
Madras High Court sets aside an order confirming Input Tax Credit (ITC) demand against Sanjai Gandhi without providing him a reasonable opportunity, directing a remand with conditions.
R.N.Leather Exports vs Assistant Commissioner case prompts Madras HC to direct disposal of rectification petitions within 2 months for GSTR-3B and GSTR-2A discrepancies.
Madras High Court sets aside an assessment order, allowing the taxpayer to reply to a show cause notice regarding discrepancies in GSTR 3B and GSTR 2A.
Detailed analysis of Nakoda Unique Gold Private Limited vs. Assistant Commissioner (ST) case where Madras HC sets aside order over GSTR 3B & 2A discrepancies.
Madras High Court grants opportunity to contest GST demand despite failure to reply to SCN on 10% pre-deposit condition for discrepancy in ITC claimed.
Madras High Court sets aside GST demand orders, granting petitioner another chance to contest tax demand on merits. Full tax liability cleared for 2019-20, 50% for 2021-22.
Read the full judgment of Madras High Court’s decision to quash a GST order against APL Apollo Tubes Limited due to lack of specific reasons for denying Input Tax Credit.
In a landmark decision, Madras High Court overturns a GST order against Larsen & Toubro, citing discrepancies between GSTR-2A and GSTR-3B returns. Full analysis here.
Read the full text of the judgment where Bombay High Court quashes an assessment order, citing violation of principles of natural justice and denial of fair personal hearing.
Dive into the case of Subh Sri Agencies Vs Deputy State Tax Officer where the High Court addresses discrepancies in GST returns due to customs duty Input Tax Credit.
