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...
Read the Madras High Court’s judgment setting aside an unreasoned GST demand order against Ford India, citing GSTR 9 and GSTR 2A mismatches. Full text included.
Madras HC remands Orient Electricals & Engineers India’s case on GST liability and ITC reversal for reconsideration, highlighting procedural fairness and 12.5% pre-deposit.
Explore the Madras High Court’s decision in Banyan Engineers Contractors Vs Deputy State Tax Officer-2 regarding GST liabilities and the necessity of court intervention. Read the full text of the judgment here.
Madras High Court directs GST order imposing additional liabilities beyond the show cause notice to be treated as a fresh SCN. Full judgment details inside.
Madras HC sets aside original order, directs it to be treated as SCN in Tvl. Anandh Store Vs CTO case, allowing petitioner to reply. Read full judgment.
Under Regulation 10(n), a Customs Broker is not responsible for continuous client surveillance. Once address verification is done, any client’s address change without informing authorities isn’t the broker’s fault.
Diamond Steel Vs State of Up (Allahabad High Court) – Best judgement assessment cannot be resorted to by authorities when adjudication is made under Section 74
Read detailed analysis of Madras High Court judgment in Annalakshmi Stores Vs Deputy State Tax, where assessment orders under Section 63 of GST Act were overturned due to procedural flaws.
Madras High Court sets aside GST order for not considering Perfect Assayers Pvt Ltd’s GSTR 1 and GSTR 9 statements. Case remanded for reconsideration.
Madras High Court remands tax order for Tvl. Dharieneesh Housing, citing denial of reasonable opportunity to contest GSTR-3B and GSTR-2A mismatch.
