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...
Madras High Court directs a rehearing for Tile Bros, citing procedural lapses in GST order. Petitioner gets another chance to explain tax discrepancies.
Madras High Court overturns assessment order due to non-response to show cause notice, mandates 10% tax deposit for reconsideration. Details inside.
Read the detailed analysis of Madras High Court’s judgment mandating reconsideration of 10% pre-deposit in Crystal Granites vs Asst Commissioner (ST) case.
Madras High Court sets aside the State Tax Officer’s order rejecting Elite Natural’s excess GST ITC claim due to lack of proper reasoning. Case remanded for reconsideration.
Kerala High Court upholds the validity of GST notifications extending the time limit for passing orders for FY 2017-18, favoring Faizal Traders Pvt Ltd.
Calcutta High Court sets aside GST Cess demand on cigarettes, ruling in favor of Ankit Kumar Agarwal, citing revenue neutrality and timely filed annual return.
Read the detailed analysis of MAA Padmawati Lamination Vs Commissioner Delhi Goods And Service Tax & Others case. Delhi High Court remands SCN for readjudication.
Allahabad High Court rules against Rajshi Processors for wrongful ITC claims based on non-existent firms. Learn about the judgment and its implications on GST Section 16.
Madras High Court orders remand in GST discrepancy case, mandating 10% pre-deposit by petitioner for reconsideration of tax demand.
In Tvl. B.L. Collection Vs Deputy Commercial Tax Officer, Madras High Court allows contesting GST demand due to cancer diagnosis, requiring 10% pre-deposit. Full judgment included.
