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 held that Input Tax Credit could not be denied merely because GSTR-2A did not reflect imports and SEZ pro...
Goods and Services Tax : The assessment was based on four discrepancies: reconciliation issues between GSTR-1 and GSTR-3B, input tax credit (ITC) mismatch ...
Goods and Services Tax : The Karnataka High Court ruled that ITC for FY 2018-19 cannot be denied merely because import and SEZ transactions were absent fro...
Goods and Services Tax : The Madras High Court remanded an ex parte assessment arising from a GSTR-3B and GSTR-2A mismatch after finding that the assessee ...
Goods and Services Tax : The High Court set aside the GST demand for fresh adjudication after finding that the authorities had not properly examined stock ...
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...
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.
Madras High Court orders reconsideration of Silk Junction vs Deputy State Tax Officer case over GSTR 1 and e-way bill mismatch.
Madras HC remands GST order for reconsideration, requiring 10% tax payment within 15 days and a reply to the show cause notice before a fresh order is issued.
HC sets aside tax order, allowing petitioner to submit a response and remit 10% of the disputed amount. New decision to be issued within three months.
Madras High Court remands GST demand order for Santhinarayanan Santhoshkumar, imposing a Rs. 1.5 lakh pre-deposit condition and allowing an appeal.
