Goods and Services Tax : This article analyses the legal framework governing ITC and Place of Supply, explains how GSTR-2B logic results in denial of ITC i...
Goods and Services Tax : Interest will now be calculated after adjusting Electronic Cash Ledger balance, and flexible ITC cross-utilisation for IGST is i...
Goods and Services Tax : The Tribunal held that mere return mismatch cannot trigger Section 74 without proof of fraud or suppression. Penal proceedings req...
Goods and Services Tax : Explore how optimising working capital through January 2026 GSTR-3B updates transforms financial management and compliance....
Goods and Services Tax : The GST portal has revamped GSTR-3B filing to improve interest calculation, ITC usage, and reporting accuracy. Taxpayers must veri...
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 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 court quashed orders reversing ITC that were based solely on limitation under Section 16(4). It held that the amendment insert...
Goods and Services Tax : The Court quashed a GST demand where discrepancies arose from double entry in returns, granting a fresh hearing subject to a 25% p...
Goods and Services Tax : The High Court allowed manual filing of GSTR-3B where ITC could not be claimed due to an earlier error. The Court clarified that s...
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 : GST Portal revises interest computation in GSTR-3B, factoring minimum cash ledger balance and auto-populating non-editable interes...
Goods and Services Tax : GST Network has issued an advisory introducing significant system enhancements in GSTR-3B beginning with the January 2026 tax peri...
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...
The Madras High Court held that passing two assessment orders for the same GSTR-2A and GSTR-3B mismatch leads to duplication and double taxation. The earlier order was quashed and the later order was remanded for fresh consideration.
The court quashed orders reversing ITC that were based solely on limitation under Section 16(4). It held that the amendment inserting Section 16(5) allowed ITC claims for FY 2017-18 to 2020-21 up to 30.11.2021.
This article analyses the legal framework governing ITC and Place of Supply, explains how GSTR-2B logic results in denial of ITC in genuine cases, highlights the inconsistency between portal validation and statutory provisions, and suggests practical remedies for taxpayers facing audit and departmental scrutiny.
Interest will now be calculated after adjusting Electronic Cash Ledger balance, and flexible ITC cross-utilisation for IGST is introduced from February 2026.
GST Portal revises interest computation in GSTR-3B, factoring minimum cash ledger balance and auto-populating non-editable interest. Taxpayers must self-assess and pay any additional liability.
The Tribunal held that mere return mismatch cannot trigger Section 74 without proof of fraud or suppression. Penal proceedings require clear evidence of intent to evade tax.
The Court quashed a GST demand where discrepancies arose from double entry in returns, granting a fresh hearing subject to a 25% pre-deposit and directing reconsideration on merits.
The High Court allowed manual filing of GSTR-3B where ITC could not be claimed due to an earlier error. The Court clarified that such filing would not automatically affect the confirmed tax demand.
The High Court quashed a GST demand where part of the liability arose from belated ITC and part from return mismatch, directing fresh adjudication in light of retrospective statutory amendments.
Explore how optimising working capital through January 2026 GSTR-3B updates transforms financial management and compliance.
