GSTR 3B

GSTR-3B vs GSTR 1 mismatch – Rule 88C perspective

Goods and Services Tax - Rule 88C was inserted to provide for a mechanism for dealing with the difference arising from taxpayer’s liability as reported in GSTR-1 v/s GSTR-3B....

Clarification to deal with difference in ITC availed in GSTR-3B as compared to GSTR-2A

Goods and Services Tax - Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to FORM GSTR-2A for FY 2017-18 and 2018-19 GST policy wing Circular No. 183/15/2022-GS dated 27th Dec 2022 will settle lot litigation of ITC mismatch related GSTR 2A and GSTR 3B related to FY 2017-18 and FY 2018-19 As […]...

GST: Relief for Recipients incase of GSTR-2A Vs 3B mismatch

Goods and Services Tax - In a Welcome Step, the CBIC has issued Circular No. 183/15/2022-GST dated 27th Dec 2022 to relieve the taxpayers of the various litigations in the past due to mismatches between the ITC available as per GSTR-2A and ITC availed as per GSTR-3B especially in the FY 2017-18 and FY 2018-19. There have been numerous notices […]...

Impact Analysis of Rule 37A: No Immediate ITC Reversal for Non-filing of GSTR-3B by suppliers

Goods and Services Tax - Impact Analysis of Rule 37A: No Immediate ITC Reversal for Non-filing of GSTR-3B by suppliers In a Welcome Step, the CBIC has inserted Rule 37A in The CGST Rules 2017 w.e.f. 26th December 2022 vide Notification 26/2022 Central Tax. In the past five years of GST, there have been upteen notices and also many ITC-Reversals […]...

Grounds of Appeal against disallowance of Mismatch between GSTR-3B & GSTR-2A

Goods and Services Tax - The GST department have issued plethora of notices to the registered persons disallowing the ITC availed in respective GSTR 3B due to mismatch with GSTR 2A. The tax officers have raised demands of crores of rupees on this basis alone without inquiring into the bonafides of the purchase transaction. This article attempts to throw light [&h...

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Request for waiver of late fee/penalty for delay in filing GSTR-9 & GSTR-9C

Goods and Services Tax - Requested to provide one-time amnesty by waiving-off the late fees under section 47 and penalty under section 125 of the CGST Act on filing of Annual Return and reconciliation statement in GSTR-9 & GSTR-9C for the FY 2017-18 to 2020-21. ...

Mandatory furnishing of correct ineligible ITC & reversal thereof in Form GSTR-3B

Goods and Services Tax - Mandatory furnishing of correct and proper information of ineligible Input Tax Credit and reversal thereof in Form GSTR-3B That CBIC circular no. 170/02/2022- GST has highlighted incorrect reporting of ineligible Input Tax Credit by Taxpayers. In this context, it has been observed that large portion of unclaimed IGST ITC has led to loss o...

Haryana cancels GST registration of all non-filers of GSTR-3B till March 2021

Goods and Services Tax - Excise and Taxation Department, Government of Haryana had identified a list of 373 active registered taxpayers of State jurisdiction who had not filed FORM GSTR-3B up till March 2021. These taxpayers were liable to be cancelled under the provisions of Section 29 of the HGST Act, 2017....

Suggestions, views & comments on comprehensive changes in GSTR-3B

Goods and Services Tax - Karnataka State Chartered Accountants Association ® has submitted its Suggestions, views & comments on comprehensive changes in GSTR-3B vide its representation dated October 1st, 2022 to The GST Policy Wing, Central Board of Excise and Customs, New Delhi. Relevant Text of Their Representation Is As Follows: – Karnataka State C...

ICAI Suggestions on Draft Form GSTR-3B

Goods and Services Tax - ICAI Suggestions on Draft Form GSTR-3B 01. Details connecting to proposed Table 14 of Form GSTR-1 are not available for comment Para 2 (a) of the instructions contained in Annexure-B of the concept paper mentions that figures will be auto-populated from Table – 4, 6, 8, 11 and proposed Table 14 of FORM GSTR-1 other […]...

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Mismatch between GSTR 3B & GSTR 2A – HC permits filing of appeal beyond statutory time period

Kishore Projects Private Limited Vs State of Gujarat (Gujarat High Court) - The issue concerns the year 2019-2020. There was a mismatch between GSTR 3B and GSTR 2A. This was due to non filing of the returns by the suppliers of the goods. He purchased the goods during the period of 2019-20 from various suppliers to be used in its projects and the suppliers issued invoices be...

Order cancelling GST registration without referring to reason for non-filing GSTR-3B return is not a speaking order

Raj Kishore Engineering Construction (P) Ltd. Vs Joint Commissioner (Madras High Court) - Madras High Court held that the Appellate Authority should have gone into the reasons adduced by the writ petitioner for non-filing of GSTR-3B return. In absence of the same, the impugned order cancelling GST registration set aside and matter remanded back to Appellate Authority for examination....

Mere error in filing Form GSTR-3B cannot deny refund under GST

Chandubhai Bhagwandas Patel Vs Union of India (Gujarat High Court) - It was the specific case of Mr. Chandubhai Bhagwandas Patel wherein even though Form GSTR-1 for the month of August 2019 was correctly filed declaring all the relevant details qua outward supplies appropriately, refund of IGST paid upon export of goods was denied to the petitioner due to mistake be...

Date of payment towards GST liability is to be construed from date of filing of GSTR-3B

RSB Transmissions India Limited Vs Union of India (Jharkhand High Court) - RSB Transmissions India Limited Vs Union of India (Jharkhand High Court) A combined reading of Section 49(1) of CGST Act, 2017 and Rule 87 (6) and (7) of CGST Rules, 2017 both go to show that such deposit does not mean that the amount is appropriated towards the Government exchequer. On other hand o...

Calcutta HC allows transitional credit through monthly return Form GSTR-3B

Haldia Petrochemicals Ltd. & Anr. Vs Commissioner of State Taxes & Ors. (Calcutta High Court) - The common but most important feature in all these cases was that the entitlement of the writ petitioners to the input credit had crystallized. This crystallized right, which had ripened into the vested right, was being denied on account of procedural problem....

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Clarification to deal with difference in ITC availed in FORM GSTR-3B

Circular No. 183/15/2022-GST - (27/12/2022) - Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for FY 2017-18 and 2018-19 vide Circular No. 183/15/2022-GST Dated 27th December, 2022. GSTR 2A vs GSTR 3B- Mismatch – CA Certificate is to be submit before the AO d...

Mandatory furnishing of ineligible / blocked ITC & reversal thereof in Form GSTR-3B – instructions

Trade Circular No. 1/2022 - (21/11/2022) - Mandatory furnishing of correct and proper information of ineligible / blocked Input Tax Credit and reversal thereof in return in FORM GSTR-3B – instructions...

Advisory on sequential filing of GSTR-1

Press Release No. 559 - (21/10/2022) - Sequential filing of GSTR-1 & filing of GSTR-1 before GSTR-3B on GST Portal 1. The Central Government has amended Section 37 & Section 39 of Central Goods & Service Tax Act (CGST), 2017 vide Notification No. 18/2022–Central Tax dated 28th September, 2022 with effect from 01 October, 20...

CBIC extend due date of filing GSTR 3B to 21st day of October, 2022

Notification No. 21/2022-Central Tax [G.S.R. 786 (E)] - (21/10/2022) - Due date for furnishing FORM GSTR-3B for September, 2022 month extended till 21st day of October, 2022. Notification No. 21/2022-Central Tax...

Everything you must know about new disclosures in GSTR-3B

(01/01/1970) - Taxpayers are now required to report their ITC availment, reversal of ITC and ineligible ITC correctly as per new format of Table 4 of GSTR-3B at GST portal for GSTR-3B of August 2022 onwards....

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