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GSTR 3B

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Interest payment changes retrospective or prospective-GST council recommendation

Goods and Services Tax : Explore the 53rd GST Council's decision on interest applicability under Section 50 of CGST Act and the new GSTR-1A amendment facil...

June 25, 2024 1023 Views 0 comment Print

Bullet point of 53rd GST Council Meeting

Goods and Services Tax : Explore the key recommendations from the 53rd GST Council meeting, including waivers on penalties, amendments in appeal processes,...

June 23, 2024 3546 Views 1 comment Print

Key recommendations of 53rd GST Council Meeting held on 22-06-2024

Goods and Services Tax : Discover the key recommendations from the 53rd GST Council Meeting held on 22-06-2024, including changes in tax rates and clarific...

June 23, 2024 1167 Views 0 comment Print

Compliance Calendar For GST Returns -June 2024

Goods and Services Tax : Ensure timely GST filing with our June 2024 Compliance Calendar. Discover due dates, forms, and periods for taxpayers. Stay compli...

June 5, 2024 615 Views 0 comment Print

GSTR 3B due dates along with relevant extension notifications

Goods and Services Tax : GSTR-3B due dates and extensions: Stay updated on monthly GSTR-3B filing deadlines for compliance. Access detailed schedules and n...

June 5, 2024 3657 Views 0 comment Print


Latest News


Government’s Crackdown: Rs. 44,000 Crore Fake GST Claims Uncovered

Goods and Services Tax : Explore how the Ministry of Finance unearthed Rs. 44,000 crore bogus input tax credit claims in GST. Details of measures taken to ...

February 7, 2024 519 Views 0 comment Print

SOP for verification of Inadmissible ITC of IGST reversal in GSTR 3B

Goods and Services Tax : Standard Operating Procedures for Monitoring Ineligible IGST Input Tax Credit Reversal by Taxpayers in Return Form GSTR 3B (SOP-1/...

December 8, 2023 32076 Views 0 comment Print

Request for Extension of Time Limit for Filing FORM GSTR 3B for October 2023

Goods and Services Tax : GCCI urges Finance Minister Nirmala Sitharaman for an extension of GSTR 3B filing deadline for October 2023 due to festive closure...

November 10, 2023 42840 Views 2 comments Print

GSTN Advisory on DRC-01C Compliance for ITC Discrepancies

Goods and Services Tax : Explore latest GSTN advisory on DRC-01C compliance for managing input tax credit discrepancies in GSTR-2B and GSTR-3B. Learn the r...

October 6, 2023 34323 Views 1 comment Print

Amnesty Schemes 2023: Revive Your Registration and Clear Late Fees

Goods and Services Tax : Introduction: The year 2023 brings a ray of hope for taxpayers with the extension of multiple tax amnesty schemes. These schemes o...

August 24, 2023 32601 Views 1 comment Print


Latest Judiciary


GST Authorities cannot resort to best judgment assessment under Section 74 adjudication

Goods and Services Tax : Diamond Steel Vs State of Up (Allahabad High Court) - Best judgement assessment cannot be resorted to by authorities when adjudica...

June 25, 2024 684 Views 0 comment Print

HC Quashes GST Order for Ignoring & rejecting Reply without recording reasons

Goods and Services Tax : Read Madras High Court's judgment setting aside orders due to failure to consider detailed replies on GST defects during inspectio...

June 25, 2024 237 Views 0 comment Print

Inadvertent error while filling GSTR 3B returns: HC directs fresh assessment order

Goods and Services Tax : Madras High Court sets aside GST liability order on non-payment under RCM, highlighting principles of natural justice and a 10% pr...

June 16, 2024 555 Views 0 comment Print

GST Demand confirmed due to non-submission of reply: HC directs Reconsideration

Goods and Services Tax : Madras High Court allows reconsideration on GST pre-deposit requirement amid inability to participate in personal hearing. Detaile...

June 16, 2024 324 Views 0 comment Print

Incorrect GST calculation- Taxpayer not responded SCN: HC directs re-adjudication 

Goods and Services Tax : Madras HC remands Jinvar Trading Co. case due to GSTR 3B vs. GSTR 1 mismatch caused by 36% GST calculation error. Review and perso...

June 15, 2024 297 Views 0 comment Print


Latest Notifications


Advisory on Reset and Re-filing of GSTR-3B of some taxpayers

Goods and Services Tax : Learn about the re-filing of GSTR-3B for taxpayers, its advisory, process, and how to correct discrepancies in ITC availment and t...

April 9, 2024 18393 Views 0 comment Print

CBIC notifies Nil Interest Rate for Late GSTR-3B Filings for specified taxpayers

Goods and Services Tax : Stay updated with the latest Ministry of Finance notification (No. 07/2024) regarding the Nil interest rate for specified register...

April 8, 2024 4686 Views 0 comment Print

Due Date Extension: GSTR-3B Filing for November 2023 in Tamil Nadu Districts

Goods and Services Tax : Stay informed about the latest tax updates! Read about the extension of the GSTR-3B filing deadline for November 2023 in specific ...

December 20, 2023 975 Views 0 comment Print

Understanding ITC Reversal: Rule 37(A) Compliance Guide

Goods and Services Tax : Rule 37(A) of CGST Rules! Learn about ITC reversal obligations, deadlines, and process. Team GSTN provides essential guidance for ...

November 14, 2023 29052 Views 0 comment Print

Online Compliance Advisory: ITC Mismatch Resolution with GST DRC-01C

Goods and Services Tax : Advisory on how to resolve Input Tax Credit (ITC) mismatches between GSTR-2B and GSTR-3B using new GST DRC-01C. Take action to avo...

November 14, 2023 8418 Views 0 comment Print


Latest Posts in GSTR 3B

GST Authorities cannot resort to best judgment assessment under Section 74 adjudication

June 25, 2024 684 Views 0 comment Print

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  

Interest payment changes retrospective or prospective-GST council recommendation

June 25, 2024 1023 Views 0 comment Print

Explore the 53rd GST Council’s decision on interest applicability under Section 50 of CGST Act and the new GSTR-1A amendment facility for taxpayers. Learn implications, retrospective effects, and penalties.

HC Quashes GST Order for Ignoring & rejecting Reply without recording reasons

June 25, 2024 237 Views 0 comment Print

Read Madras High Court’s judgment setting aside orders due to failure to consider detailed replies on GST defects during inspection. Detailed analysis and conclusion provided.

Bullet point of 53rd GST Council Meeting

June 23, 2024 3546 Views 1 comment Print

Explore the key recommendations from the 53rd GST Council meeting, including waivers on penalties, amendments in appeal processes, and changes in GST rates and procedures.

Key recommendations of 53rd GST Council Meeting held on 22-06-2024

June 23, 2024 1167 Views 0 comment Print

Discover the key recommendations from the 53rd GST Council Meeting held on 22-06-2024, including changes in tax rates and clarifications on GST issues.

Inadvertent error while filling GSTR 3B returns: HC directs fresh assessment order

June 16, 2024 555 Views 0 comment Print

Madras High Court sets aside GST liability order on non-payment under RCM, highlighting principles of natural justice and a 10% pre-deposit requirement.

GST Demand confirmed due to non-submission of reply: HC directs Reconsideration

June 16, 2024 324 Views 0 comment Print

Madras High Court allows reconsideration on GST pre-deposit requirement amid inability to participate in personal hearing. Detailed analysis of the judgment.

Incorrect GST calculation- Taxpayer not responded SCN: HC directs re-adjudication 

June 15, 2024 297 Views 0 comment Print

Madras HC remands Jinvar Trading Co. case due to GSTR 3B vs. GSTR 1 mismatch caused by 36% GST calculation error. Review and personal hearing granted.

Madras HC set-aside GST Order for Ignoring Petitioner’s GSTR 1, GSTR 9 & Reply

June 15, 2024 576 Views 0 comment Print

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 HC Remands Tax Order Due to Denial of Opportunity to Contest GSTR-3B & GSTR-2A Mismatch

June 15, 2024 387 Views 0 comment Print

Madras High Court remands tax order for Tvl. Dharieneesh Housing, citing denial of reasonable opportunity to contest GSTR-3B and GSTR-2A mismatch.

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