Goods and Services Tax : The GST system has moved to strict ledger-based validation of ITC claims. Excess or unsupported ITC will now result in GSTR-3B fil...
Goods and Services Tax : The court held that ITC disclosed in the annual return cannot be rejected solely because it was missed in monthly returns. Appella...
Goods and Services Tax : Learn how to file your GSTR-9 annual return, including details of supplies, ITC, taxes paid, and adjustments for FY 2024-25....
Goods and Services Tax : GSTN portal wrongly calculates interest on delayed GSTR-3B by including pre-existing ECL funds. Taxpayers must manually compute in...
Goods and Services Tax : A tax consultants body requests a GSTR-3B filing deadline extension for September 2025 to October 30, citing Diwali closures, new ...
Goods and Services Tax : ICAI writes to CBIC requesting a one-week extension for the September 2025 GSTR-3B due date, citing the Diwali festival period and...
Goods and Services Tax : Important change in Table 6 of GSTR-9 for FY 24-25 - Taxpayers can now report ITC of previous financial year that was claimed in ...
Goods and Services Tax : BCAS requests extension of GSTR-3B filing and payment deadline for Sep 2025, arguing the original date of Oct 20 coincides with Di...
Goods and Services Tax : Due to severe floods in Maharashtra, MCTC has requested a three-day extension for the GSTR-3B filing deadline, citing hardships fa...
Goods and Services Tax : KSCAA represents to the Finance Minister on GST Rule 37A, seeking to enable ITC reclaim when tax is paid via DRC-03 or recovered, ...
Goods and Services Tax : The dispute involved ITC denial due to mismatch between GSTR-3B and GSTR-2A. The Court quashed the orders and held that authoritie...
Goods and Services Tax : The dispute concerned reversal of ITC based solely on mismatch between GSTR-2A and GSTR-3B. The High Court held that failure to co...
Goods and Services Tax : The court held that non-disclosure of CESS in GSTR-3B, corrected in GSTR-9, was revenue neutral. The appellate authority was direc...
Goods and Services Tax : High Court quashed a GST adjudication order where authority failed to consider petitioner’s explanation regarding alleged differ...
Goods and Services Tax : The Court quashed the adjudication and appellate orders after finding that the prescribed Circular on GSTR-3B and GSTR-2A discrepa...
Goods and Services Tax : The advisory clarifies that from November 2025, auto-populated values in Table 3.2 of GSTR-3B cannot be manually edited. Any corre...
Goods and Services Tax : CBIC extends the due date for filing GSTR-3B for September 2025, providing relief to monthly and quarterly filers. Returns can now...
Goods and Services Tax : Due to heavy rains in Maharashtra, the GSTR-3B filing due date for July 2025 has been extended to August 27 for Mumbai, Thane, Rai...
Goods and Services Tax : Due date for GSTR-3B for July 2025 is extended to August 27, 2025, for taxpayers in Mumbai, Thane, Raigad, and Palghar districts o...
Goods and Services Tax : Understand the upcoming changes to GSTR-3B Table 3.2. From July 2025, inter-State supply values will be non-editable, requiring am...
The GST system has moved to strict ledger-based validation of ITC claims. Excess or unsupported ITC will now result in GSTR-3B filing blocks and possible cash liability.
The dispute involved ITC denial due to mismatch between GSTR-3B and GSTR-2A. The Court quashed the orders and held that authorities must apply Circular 183 and re-decide the case.
The dispute concerned reversal of ITC based solely on mismatch between GSTR-2A and GSTR-3B. The High Court held that failure to consider the CBIC Circular prescribing the procedure vitiated the order and remitted the matter for fresh adjudication.
The court held that ITC disclosed in the annual return cannot be rejected solely because it was missed in monthly returns. Appellate authorities must give clear reasons before denying such claims.
The court held that non-disclosure of CESS in GSTR-3B, corrected in GSTR-9, was revenue neutral. The appellate authority was directed to reconsider the case.
The advisory clarifies that from November 2025, auto-populated values in Table 3.2 of GSTR-3B cannot be manually edited. Any corrections must be made through GSTR-1A, which will instantly update the figures.
High Court quashed a GST adjudication order where authority failed to consider petitioner’s explanation regarding alleged differences between GSTR-3B and GSTR-2A, remanding matter for fresh hearing.
Learn how to file your GSTR-9 annual return, including details of supplies, ITC, taxes paid, and adjustments for FY 2024-25.
The Court quashed the adjudication and appellate orders after finding that the prescribed Circular on GSTR-3B and GSTR-2A discrepancies was not followed. The matter was remanded for fresh consideration.
CBIC extends the due date for filing GSTR-3B for September 2025, providing relief to monthly and quarterly filers. Returns can now be filed until 25th October 2025.
