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...
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.
Punjab & Haryana High Court denies GST rectification after deadline in Bar Code India Ltd. case, stressing adherence to statutory timelines.
Allahabad High Court held that benefit of Input Tax Credit in case of mentioning of wrong GSTIN of recipient needs to be analysed as per Circular No. 183/15/2022-GST. Accordingly, order set aside with direction.
Madras High Court directs rectification for IGST claimed under the wrong head in GSTR-3B due to clerical error, allowing the taxpayer to resubmit the petition.
Delhi HC rules that GST registration cannot be withheld due to pending liabilities. Directions issued to process cancellation request swiftly.
Madras High Court held that order confirming tax liability and imposing penalty on ground of mismatch of input tax claim between GSTR-3B and GSTR-2A set aside as order passed without giving opportunity of being heard.
Calcutta HC remands GST case after consultant’s failure to inform petitioner of SCN. The court set aside the order u/s 73(9) CGST Act, for fresh consideration.
Madras HC sets aside GST demand and recovery notice against Tvl. Bright Power Projects due to a lack of hearing opportunity, remands case for reconsideration.
Delhi High Court directed petitioner to satisfactorily prove that payment was duly made for inward supplies in respect of which it had claimed refund of accumulated Input Tax Credit (ITC).
Learn how to use the GSTR-2A/2B vs Books Reconciliation Tool effectively. Follow steps for updating data, reconciling, and reviewing results.
