GSTR 3B

AP High Court Allows option to revise GST Return

Goods and Services Tax - The Andhra Pradesh High Court has ruled that the GST Return (GSTR) Form — GSTR-3B — is a statement and a revision option should be provided. Once implemented at the national level, it will be a big relief for a large number of GST assessees — excluding those under composition scheme. All taxpayers, except those […]...

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Concession in Interest Cost -Whether Linked with Filing of GSTR-3B?

Goods and Services Tax - 1. Notification No. 31/2020 – Central Tax dt. 03.04.2020 has been issued providing for relief in terms of interest due to COVID – 19 for the tax periods from February 2020 to April 2020. Relief in a nutshell is as under: Registered Person having Aggregate Turnover of the previous FY Period If the tax is […]...

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How to show in GSTR-9 of FY 18-19 Adjustments of FY 17-18

Goods and Services Tax - GSTR-9 (Annual Return) filing was very challenging for FY 2017-18 until CBIC released their press release dated 04-06-2019 and 03-07-2019 in connection with clarification on source of data to be provided in different tables of GSTR-9 together with clarification on some doubts for how data to be provided in annual return. Further press rel...

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Rectification of GST Returns – Delhi High Court in Bharti Airtel

Goods and Services Tax - Whether Circular No. 26/26/2017 stating that GSTR-3B can be corrected only in the month in which errors have been noticed is in line with the statutory provisions of the CGST Act, 2017 (‘Act’)...

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Rectification of GSTR-3B- Analysis of Delhi HC Judgment

Goods and Services Tax - Delhi HC allows rectification of GSTR-3B in the month to which the mistake relates The Delhi HC in the matter of Bharti Airtel Ltd vs UOI, allowed the rectification of mistakes in GSTR 3B in the same month to which the mistake pertains reading down para 4 of Circular No. 26/26/2017-GST which restricted it to […]...

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GSTN introduces 3 New GST Return & Payment related Functionality

Goods and Services Tax - New Functionality Return- Filing Form GSTR-3B, through EVC ♣ The taxpayers who are required to mandatorily use DSC to file Form GSTR-3B, now have an option to file it using EVC. ♣ This is applicable to for all categories of Companies (including Limited Liability Partnerships and PSUs), registered under Companies Act, 2013. ♣ This op...

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Extend Due date for GSTR3B for March 2020 till 30/06/2020

Goods and Services Tax - Madam, you have provided relief for additional 15 days from Interest after the due date of 20th April, considering the original period of Lock down which was to end on 14th April 2020.,as per Notification 31/2020 (Central GST) dated 03 April 2020....

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GSTIN Advisory on Composition Scheme, GSTR-1/GSTR-3B/GST ITC-03

Goods and Services Tax - Normal and registered taxpayers who want to opt in for Composition in FY 2020-21 can apply in Form GST CMP02 till 30th June 2020. The taxpayers SHOULD NOT file any GSTR-1/GSTR-3B, for any tax period of FY 2020-21, from any of the GSTIN on the associated PAN, or else they will not be able to […]...

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Due dates of filing Form GSTR 3B for February, 2020 Month

Goods and Services Tax - Dated: 02/03/2020 a. Government of India vide Notification No. 07/2020–Central Tax, dated 03rd February, 2020, has staggered filing of Form GSTR-3B, for the month of February 2020, in the manner as given below: Sl. No. Taxpayers with aggregate turnover (PAN based) in the previous financial year And Taxpayers having principal place of bu...

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Due dates of filing Form GSTR 3B for the month of January 2020

Goods and Services Tax - Due dates of filing Form GSTR 3B, for the month of January, 2020 a.Government of India vide Notification No. 07/2020 – Central Tax dated 03rd February, 2020, has staggered filing of Form GSTR-3B, for period of January 2020, in the manner as given below: Sl. No. Taxpayers with aggregate turn over in the previous financial […]...

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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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Allow petitioner to claim ITC in TRAN-I or in GSTR-3B Form: HC

M/s Abhi Mobile House Vs Union of India and others (Punjab and Haryana High Court) - It is clarified that in case the petitioner is hampered in any manner from availing the benefit of aforesaid judgment, due to non opening of the Portal by the Respondents, then the petitioner shall be permitted, in the alternative to claim the benefit of unutilized credit in their GSTR-3B Forms to b...

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Revised GSTR-3B Due dates for for UT of J&K, Ladakh notified

Notification No. 42/2020–Central Tax [G.S.R. 276(E)] - (05/05/2020) - Revised Due dates notified for furnishing monthly returns in Form GSTR-3B for each of the months from November, 2019 to March, 2020 for for registered persons whose principal place of business is in the Union territory of Jammu and Kashmir and Union territory of Ladakh vide Notification No. 42/2020...

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GSTR 3B- Nil Return by SMS- Companies can file through EVC

Notification No. 38/2020–Central Tax [G.S.R. 272(E)] - (05/05/2020) - Notification No. 38/2020–Central Tax-  GSTR-3B can be filed through EVC till 30.06.2020 in case of registered person being Company. NIL GSTR3B Return allowed to be filed by SMS. CBIC has enabled the facility to file GSTR-3B through Electronic Verification Code (EVC) and Short Message Service (SMS...

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UTGST: Conditional for lowering of interest rate for GSTR 3B notified

Notification No. 1/2020–Union Territory Tax - (08/04/2020) - CBIC notifies vide Notification No. 1/2020 – Union Territory Tax Dated 8th April, 2020 provisions to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020. Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect ...

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CBIC extends due date for furnishing GSTR-3B for May 2020 Month

Notification No. 36/2020-Central Tax [G.S.R. 236(E)] - (03/04/2020) - CBIC extends due date for furnishing FORM GSTR-3B for supply made in the month of May, 2020 vide Notification No. 36/2020- Central Tax, dated 03.04.2020 Extended due date for filing of return in Form GSTR-3B in a staggered manner for the month of May, 2020 is  as under:- Class of Taxpayers Revised ...

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Conditional waiver of late fee for delay in furnishing FORM GSTR-3B

Notification No. 32/2020-Central Tax [G.S.R. 232(E)] - (03/04/2020) - Notification No. 32/2020- Central Tax, dated 03.04.2020- Notification under section 128 of CGST Act for waiver of late fee for delay in furnishing returns in FORM GSTR-3B for the tax periods of February, 2020 to April, 2020 provided the return in FORM GSTR-3B by the date as specified in the Notifica...

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Recent Posts in "GSTR 3B"

GST Interest & Late Fee Auto Calculator for Extended Due Dates due to Covid 19

GST Interest and Late Fee Auto Calculator for Extended Due Dates due to Covid 19 in Excel Format Due to Covid 19 pandemic in India, The Indian Government has extended the Due Dates of filing GSTR returns of various assesses for the months of February 20 to April 20. These dates are declared through Notifications 30/2020 to 36/2020. [&h...

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AP High Court Allows option to revise GST Return

The Andhra Pradesh High Court has ruled that the GST Return (GSTR) Form — GSTR-3B — is a statement and a revision option should be provided. Once implemented at the national level, it will be a big relief for a large number of GST assessees — excluding those under composition scheme. All taxpayers, except those […]...

Read More

Concession in Interest Cost -Whether Linked with Filing of GSTR-3B?

1. Notification No. 31/2020 – Central Tax dt. 03.04.2020 has been issued providing for relief in terms of interest due to COVID – 19 for the tax periods from February 2020 to April 2020. Relief in a nutshell is as under: Registered Person having Aggregate Turnover of the previous FY Period If the tax is […]...

Read More

How to show in GSTR-9 of FY 18-19 Adjustments of FY 17-18

GSTR-9 (Annual Return) filing was very challenging for FY 2017-18 until CBIC released their press release dated 04-06-2019 and 03-07-2019 in connection with clarification on source of data to be provided in different tables of GSTR-9 together with clarification on some doubts for how data to be provided in annual return. Further press rel...

Read More

Rectification of GST Returns – Delhi High Court in Bharti Airtel

Whether Circular No. 26/26/2017 stating that GSTR-3B can be corrected only in the month in which errors have been noticed is in line with the statutory provisions of the CGST Act, 2017 (‘Act’)...

Read More

Rectification of GSTR-3B- Analysis of Delhi HC Judgment

Delhi HC allows rectification of GSTR-3B in the month to which the mistake relates The Delhi HC in the matter of Bharti Airtel Ltd vs UOI, allowed the rectification of mistakes in GSTR 3B in the same month to which the mistake pertains reading down para 4 of Circular No. 26/26/2017-GST which restricted it to […]...

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Relaxations in GST Compliances Due to Covid 2019- Part 1

Central Government has provided various relaxations on payment and in filing of returns which, inter alia include allowing delayed payment of taxes, lower or nil rate of interest, extension of due dates for payment of GST and filing of GST returns etc....

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Summary of GST notifications dated 05th May 2020 issued by CBIC

1. Registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall, also be allowed to furnish the return under section 39 in FORM GSTR-3B verified through EVC during the period from the 21st day of April, 2020 to the 30th day of June, 2020 I.E  THERE IS  NO NEED OF […]...

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GSTN introduces 3 New GST Return & Payment related Functionality

New Functionality Return- Filing Form GSTR-3B, through EVC ♣ The taxpayers who are required to mandatorily use DSC to file Form GSTR-3B, now have an option to file it using EVC. ♣ This is applicable to for all categories of Companies (including Limited Liability Partnerships and PSUs), registered under Companies Act, 2013. ♣ This op...

Read More

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 prescribed under the Act....

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