GSTR 3B

How to compare GST Liability Declared and ITC Claimed

Goods and Services Tax - A. FAQs on Comparison of Liability Declared and ITC Claimed General GST Tax Liabilities and ITC Comparison Report Q.1 What is GST Tax Liabilities and ITC Comparison Report? Ans: The GST Tax liabilities and ITC Comparison report is the comparison of liability declared and ITC claimed by the Taxpayer. The Tax Liabilities and ITC Comparison ...

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Significant Changes in GST Forms notified on 15th October, 2020

Goods and Services Tax - The Ministry of Finance on 15th October, 2020 notified various notifications incorporating various changes to the CGST Act and CGST Rule. In this Article we will discuss the various amendments made in GST Forms. Notification No. 74/2020- Central Tax Dated 15th October, 2020 This notification revised the due date for filing of GSTR-1 for s...

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9 New changes in GST on the occasion of Navratri

Goods and Services Tax - et’s study 9 major updates in GST, which are important for the taxpayers to take note of. Due to future changes & implementation of e-invoicing, it seems that's the GST department is willing to play Virtual Dandiya with a great enthusiasm with the taxpayers....

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Gist of Changes in GST Compliance – 15.10.2020

Goods and Services Tax - The Scheme of New returns was designed to be implemented by 1st Oct 2020 and accordingly the present scheme of GST return filing was mandated till 30th September 2020. However, due to delay in system changes and situations arising on account of COVID-19 the present scheme of filing of returns is continued which is explained below....

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CBIC new Notifications – GST Returns & compliances

Goods and Services Tax - Consequent to the recommendations made by GST Council in its 42nd meeting held on 5th October,2020 the Govt. has issued a number of notifications giving effect to the recommendations. The notifications are summarised below- 1. Due dates for filing GSTR1  Notification No. 74/2020 – Central Tax dated 15.10.2020 Those registered persons w...

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Withdrawal of EVC facility extended to companies for filing GSTR1 & GSTR3B

Goods and Services Tax - The facility to file GSTR 3B and GSTR-1 with the EVC in lieu of DSC extended to the registered person, who are also registered under the Companies Act, 2013, shall be withdrawn w.e.f. 1st Nov. 2020. However, facility to file NIL returns through OTP verification, shall be continued for all types of registered persons in view of notificatio...

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53 Associations submits representation on issues in GST

Goods and Services Tax - 53 GST and Trade Associations, under the banner of the ‘All India Joint Representation Committee for GST’, have come together, to submit a joint representation to the Union Finance Minister, Smt.Nirmala Sitharaman, on various relaxations which are required in GST to ease the suffering of businesses as well as meet the emergent...

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Extend all due dates under GST- Solve Issues in GST

Goods and Services Tax - Association of Tax Practitioners, Ernakulam has made a representation to Principal Commissioner (GST) and highlighted Difficulty faced by GST Tax Practitioners, in implementing directions contained in Circular No.142/12/2020-GST dated 09.10.2020, Failure of GST Portal Services and may other issues. They also requested to extend all due da...

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Request to extend time to file GSTR-3B for September, 2020

Goods and Services Tax - Request for extension of time to file GST return in Form GSTR-3B for the month of September, 2020 by registered tax payers having turnover of more than Rs. 5 Crores which would include time to claim ITC of 2019-20....

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Due dates for filing of Form GSTR-3B for September, 2020

Goods and Services Tax - Due dates for filing of Form GSTR-3B for Tax Period of September, 2020 Government of India, vide Notification No. 29/2020-Central Tax, dated 23rd March, 2020, had staggered filing of Form GSTR-3B, for the tax periods of April to September, 2020. The due dates for filing of GSTR-3B returns for tax period of September, 2020, are […]...

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HC accepts WRIT on ITC blockage due to non-filing of GSTR 3B

M/s Kalpsutra Gujarat Vs The Union of India (Gujarat High Court) - Kalpsutra Gujarat Vs Union of India (Gujarat High Court) HC issued notice to the department to understand from the respondents whether the omission on the part of the third party (Seller) in filing the GSTR-3B for the relevant period would be sufficient to block the Input Tax Credit of the writ appl...

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Delhi HC allows Form GSTR-3B rectification- Dept. cannot take benefit of its own wrong

Bharti Airtel Limited Vs Union of India & Ors. (Delhi High Court) - Delhi High Court held that the failure of the Government to operationalise the statutory returns, GSTR 2, 2A and 3 prescribed under the CGST Act, cannot prejudice the assessee. The GSTR 3B which was merely a summary return as an alternative did not have the statutory features of the returns prescrib...

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No interest liability in case of Technical Glitch while filing GSTR 3B- Gujarat HC

Vishnu Aroma Pouching Pvt. Ltd. Vs Union of India (Gujarat High Court) - Vishnu Aroma Pouching Pvt Ltd Vs. Union Of India (Gujarat High Court) In a magic show, every spectator is well aware that magic does not exist but still at the end he is amazed and left in awe by the magician. The so called magic happens right infront of their eyes but unable to decode […]...

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AP HC stays recovery of Section 50 Interest on ITC under GST

Srinidhi Marketing Vs Union of India (Andhra Pradesh High Court) - Considering facts that as per Section 50 of the Central Goods and Services Act, 2017, interest is payable on the delayed payment of tax and that as per the interest statement filed along with the impugned letter, dated 07.02.2020, there was delay in filing GSTR-3B and hence, interest on 'cash set of...

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Unutilized credit cannot be denied, if assessee voluntarily debits it in GSTR-3B

JMT Consultant Detailing Pvt. Ltd. Vs Commissioner of Central Tax (CESTAT Bangalore) - JMT Consultant Detailing Pvt. Ltd. Vs Commissioner of Central Tax (CESTAT Bangalore) appellant have reversed the CENVAT credit in their CENVAT credit account but the same was not shown in the ST-3 Returns because by the time refund was filed, GST has been introduced and filing of ST-3  returns itse...

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GST Audit relaxation to SMEs to continue in FY 2019-20

Notification No. 79/2020-Central Tax/G.S.R. 639(E) - (15/10/2020) - For the financial year 2018-2019 and 2019-2020, every registered person whose aggregate turnover exceeds five crore rupees shall get his accounts audited as specified under sub-section (5) of section 35 and he shall furnish a copy of audited annual accounts and a reconciliation statement, duly certi...

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CBIC notifies GSTR-3B due date for October 2020 to March 2021

Notification No. 76/2020-Central Tax/G.S.R. 636(E) - (15/10/2020) - Due dates of filing of GSTR-3B for the period October, 2020 to March,2021 have been notified vide Notification No. 76/2020 – Central Tax, all dated 15-10-2020. Ministry of Finance (Department of Revenue) (Central Board of Indirect Taxes And Customs) New Delhi, Notification No. 76/2020 – Central ...

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CBIC clarifies CGST ITC Rule 36(4) for Feb, 2020 to Aug, 2020

Circular No. 142/12/2020- GST - (09/10/2020) - Condition made under sub-rule (4) of rule 36 of the CGST Rules shall apply cumulatively for the tax period February, March, April, May, June, July and August, 2020 and that the return in FORM GSTR-3B for the tax period September, 2020 shall be furnished with the cumulative adjustment of input tax cr...

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Rule 67A Manner of furnishing GSTR 3B by SMS facility

Notification No. 58/2020 – Central Tax/G.S.R. 426(E) - (01/07/2020) - CBIC notifies GST Rule 67A which specifies Manner of furnishing of return or details of outward supplies (Form GSTR 3B) by short messaging service (SMS) facility. Central Goods and Services Tax (Eighth Amendment) Rules, 2020. Notification No. 58/2020 – Central Tax Dated: 1st July, 2020.  Filing o...

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GSTR 3B Late fees restricted to Rs. 500 for return filed till 30.09.2020

Notification No. 57/2020–Central Tax [G.S.R. 424(E)] - (30/06/2020) - Total amount of late fee payable for GSTR 3Bshall stand waived which is in excess of two hundred and fifty rupees and shall stand fully waived for those taxpayers where the total amount of central tax payable in the said return is nil...

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Recent Posts in "GSTR 3B"

Withdrawal of EVC facility extended to companies for filing GSTR1 & GSTR3B

The facility to file GSTR 3B and GSTR-1 with the EVC in lieu of DSC extended to the registered person, who are also registered under the Companies Act, 2013, shall be withdrawn w.e.f. 1st Nov. 2020. However, facility to file NIL returns through OTP verification, shall be continued for all types of registered persons in view of notificatio...

Read More

53 Associations submits representation on issues in GST

53 GST and Trade Associations, under the banner of the ‘All India Joint Representation Committee for GST’, have come together, to submit a joint representation to the Union Finance Minister, Smt.Nirmala Sitharaman, on various relaxations which are required in GST to ease the suffering of businesses as well as meet the emergent...

Read More

Extend all due dates under GST- Solve Issues in GST

Association of Tax Practitioners, Ernakulam has made a representation to Principal Commissioner (GST) and highlighted Difficulty faced by GST Tax Practitioners, in implementing directions contained in Circular No.142/12/2020-GST dated 09.10.2020, Failure of GST Portal Services and may other issues. They also requested to extend all due da...

Read More

How to compare GST Liability Declared and ITC Claimed

A. FAQs on Comparison of Liability Declared and ITC Claimed General GST Tax Liabilities and ITC Comparison Report Q.1 What is GST Tax Liabilities and ITC Comparison Report? Ans: The GST Tax liabilities and ITC Comparison report is the comparison of liability declared and ITC claimed by the Taxpayer. The Tax Liabilities and ITC Comparison ...

Read More

Significant Changes in GST Forms notified on 15th October, 2020

The Ministry of Finance on 15th October, 2020 notified various notifications incorporating various changes to the CGST Act and CGST Rule. In this Article we will discuss the various amendments made in GST Forms. Notification No. 74/2020- Central Tax Dated 15th October, 2020 This notification revised the due date for filing of GSTR-1 for s...

Read More

Request to extend time to file GSTR-3B for September, 2020

Request for extension of time to file GST return in Form GSTR-3B for the month of September, 2020 by registered tax payers having turnover of more than Rs. 5 Crores which would include time to claim ITC of 2019-20....

Read More

9 New changes in GST on the occasion of Navratri

et’s study 9 major updates in GST, which are important for the taxpayers to take note of. Due to future changes & implementation of e-invoicing, it seems that's the GST department is willing to play Virtual Dandiya with a great enthusiasm with the taxpayers....

Read More

Gist of Changes in GST Compliance – 15.10.2020

The Scheme of New returns was designed to be implemented by 1st Oct 2020 and accordingly the present scheme of GST return filing was mandated till 30th September 2020. However, due to delay in system changes and situations arising on account of COVID-19 the present scheme of filing of returns is continued which is explained below....

Read More

CBIC new Notifications – GST Returns & compliances

Consequent to the recommendations made by GST Council in its 42nd meeting held on 5th October,2020 the Govt. has issued a number of notifications giving effect to the recommendations. The notifications are summarised below- 1. Due dates for filing GSTR1  Notification No. 74/2020 – Central Tax dated 15.10.2020 Those registered persons w...

Read More

GSTR1 and GSTR 3B PDF to Excel VBA VER 3.2

It is an upgraded version of previous tool, this tool will convert GSTR1 and GSTR-3B files into Excel on a Monthly Basis. Format is the same as provided by the GST department, but I write it in Vertically, so that you can do the following. #Monthly Comparison of your GST Returns #Help in GST Reconciliation […]...

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