Goods and Services Tax : GSTR 9 & 9C FY 2023-24 के लिए नवीनतम बदलाव, पुन: मिलान और फाइलिं...
Goods and Services Tax : Understand the impact of changes in Table 8A of GSTR-9 for FY 2023-24. Learn about ITC double-counting issues and solutions for ac...
Goods and Services Tax : Learn how GSTR-2A ensures GST compliance, prevents tax evasion, facilitates ITC accuracy, and aids in reconciliation, audits, and ...
Goods and Services Tax : Explore the significance of GSTR 9 and GSTR 9C in GST compliance, as clarified by judicial rulings. Learn about key cases and the ...
Goods and Services Tax : Learn about GST return scrutiny under Section 61 of the CGST Act, 2017. Understand the process, objectives, and key areas of compl...
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 : Allahabad HC dismisses plea in Laxmi Telecom Vs State of U.P., ruling alternative statutory remedies are available for GST dispute...
Goods and Services Tax : Assessee's petition against the under declaration of ineligible Input Tax Credit ( ITC ) would be heard when assessee would deposi...
Goods and Services Tax : The impugned order was issued thereafter on 29.04.2024. Assessee referred to the impugned order and pointed out that the reply was...
Goods and Services Tax : In a recent ruling Hon'ble Madras HC considered that there is mismatch between GSTR-3B and GSTR-2A and petitioner is ready to pay ...
Goods and Services Tax : Assessee should deposit 25% of the disputed tax within a period of four (4) weeks for a fresh hearing in matters engaging the di...
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 the legal implications, remedies, and judicial precedents regarding claiming excess Input Tax Credit (ITC) in GSTR-3B compared to GSTR-2A/2B. Navigate through notices, circulars, and court rulings.
Philips Auto Agencies (India) Pvt. Ltd. Vs State Tax Officer (Kerala High Court) Introduction: Philips Auto Agencies (India) Pvt. Ltd. approached the Kerala High Court after being denied Input Tax Credit (ITC) under the Goods and Services Tax (GST) Act for the fiscal year 2018-19. The denial was attributed to a discrepancy between GSTR-2A and […]
Learn how Madras High Court ruled against denial of GST Input Tax Credit due to a mismatch between GSTR-3B and GSTR-2A, citing a clerical error in GSTIN indication.
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 implications for GST compliance.
Madras High Court quashes a GST assessment order for being unreasoned, highlighting the necessity for detailed reasoning in tax assessments, especially regarding ITC claims.
Madras High Court quashes assessment order against Shree Shyama Traders, allowing for a fresh look at the ITC reversal and bank attachment order.
Madras High Court rules: ITC claims valid if in GSTR-2A & GSTR-9, not solely on GSTR-3B reflection. Sri Shanmuga Hardwares case sets precedent
Read the full text of the judgment/order from Bombay High Court on Anvita Associates vs. Union of India, highlighting the allowance for rectification of GSTR-1 errors and resolution of disputes with Mahindra Logistics.
Explore the Kerala High Courts directive on rectification applications for wrongly claimed ITC under CGST and SGST instead of IGST. Legal insights and implications.
Diya Agencies Vs State Tax Officer (Kerala High Court); WP(C) No. 29769 of 2023; 12/09/2023 In a recent case, Diya Agencies went to the Kerala High Court after their Input Tax Credit (ITC) claim was denied by the tax authorities. They had claimed ITC for about Rs. 1,04,376.08 in CGST & SGST, but it was […]
