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GSTR 3B

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Summary of GST notifications issued on 10th July 2024

Goods and Services Tax : Get a detailed summary of the latest GST notifications and circulars issued on 10 July 2024, including changes in GSTR 1, ISD mech...

July 12, 2024 4401 Views 0 comment Print

53rd GST Council Meeting – Major Highlights

Goods and Services Tax : Discover the key decisions from the 53rd GST Council Meeting held on 22nd June 2024, including compliance measures, tax clarificat...

July 3, 2024 1683 Views 0 comment Print

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 1167 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 3921 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 1269 Views 0 comment Print


Latest News


53rd GST Council Meeting: Impact Analysis by ICMAI

Goods and Services Tax : Explore the impact of the 53rd GST Council Meeting recommendations, including waivers on interest and penalties under Section 73, ...

July 6, 2024 1083 Views 1 comment Print

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 534 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 32118 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 42900 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 34539 Views 1 comment Print


Latest Judiciary


No Violation of Natural Justice: Madras HC Refuses to Intervene in GST order  

Goods and Services Tax : Read the Madras High Court's decision on GST non-reporting issues in monthly and annual returns, despite clerical errors claimed b...

July 15, 2024 231 Views 0 comment Print

Tax proposals confirmed for non-submission of documents: HC set-aside GST order

Goods and Services Tax : Explore the Madras High Court judgment setting aside GST liability due to non-production of demanded documents. Detailed analysis ...

July 14, 2024 345 Views 0 comment Print

GST Interest Applies from Tax Due Date to Deposit in Electronic Cash Ledger

Goods and Services Tax : Explore the Gujarat High Court's judgment on CGST interest under Section 50, clarifying it's payable from deposit to electronic ca...

July 9, 2024 411 Views 0 comment Print

Mismatch between GSTR-3B & auto-populated GSTR-2A: HC directs reconsideration

Goods and Services Tax : Madras HC remands the case of Dhirani Metal Industries vs Assistant Commissioner (ST) for reconsideration over GSTR-3B and GSTR-2A...

July 9, 2024 507 Views 0 comment Print

HC allows filing of Revised GSTR-3B Return to correct error in filing

Goods and Services Tax : Madras High Court quashes GST demand due to GSTR 3B filing error. Allows Bright Hardware to rectify returns and orders a fresh hea...

July 9, 2024 285 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 18477 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 4926 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 1014 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 29283 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 8505 Views 0 comment Print


Madras High Court Quashes Unreasoned GST Assessment Order

March 3, 2024 1434 Views 0 comment Print

Madras High Court quashes a GST assessment order for being unreasoned, highlighting the necessity for detailed reasoning in tax assessments, especially regarding ITC claims.

Quarterly Return with Monthly Payments (QRMP) Scheme: Eligibility, Returns & Payment

February 29, 2024 1419 Views 0 comment Print

Optimize GST compliance with the QRMP scheme for small taxpayers. Eligibility up to ₹5 crore turnover. Quarterly returns, monthly tax payments. Simplify your GST filings.

No ITC for tax paid due to fraud, willful misstatement, or suppression of facts

February 27, 2024 1326 Views 0 comment Print

Confused about claiming Input Tax Credit (ITC) on differential IGST after a customs audit? This AAR ruling clarifies the restrictions under GST law in India for availing ITC when tax is determined due to misclassification or suppression of facts.

Madras HC upholds ITC Claims despite discrepancies in GSTR-3B

February 24, 2024 11439 Views 0 comment Print

Madras High Court rules: ITC claims valid if in GSTR-2A & GSTR-9, not solely on GSTR-3B reflection. Sri Shanmuga Hardwares case sets precedent

Delhi HC Sets Aside Order Due to GST SCN sent on wrong Email Address

February 22, 2024 579 Views 0 comment Print

Delhi High Court sets aside an order due to wrong email communication regarding GST show cause notice. Learn about the implications and rectification process.

Mismatch between GSTR-3B & GSTR-2A: HC remanded matter back to AO

February 9, 2024 2499 Views 0 comment Print

Kerala High Court rules in favor of Kochi Medicals in GST dispute, setting aside previous orders based on Circular No. 183/15/2022-GST guidelines.

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

February 7, 2024 534 Views 0 comment Print

Explore how the Ministry of Finance unearthed Rs. 44,000 crore bogus input tax credit claims in GST. Details of measures taken to address systemic failures.

GST Interest Exemption for Timely Deposit Despite Belated GSTR-3B Filing

February 5, 2024 3972 Views 0 comment Print

Explore the Madras High Court ruling in Eicher Motor Ltd. v. Superintendent GST, stating no interest on GST if deposited on time, even with belated GSTR-3B filings. Understand the implications for taxpayers.

No Interest on Timely GST Deposit in Electronic Cash Ledger: Madras HC

January 29, 2024 4755 Views 0 comment Print

Explore the implications of GST payments, interest, and Electronic Cash Ledger based on the Madras High Court’s judgment in Eicher Motors case.

GSTN January 2024 Updates: New Tables, Payment Options & Advisory Enhancements

January 27, 2024 19146 Views 1 comment Print

Stay informed on crucial updates from GSTN in January 2024. Explore changes in GSTR-1, new payment options, HSN Code advisories, and more. Keep your compliance up-to-date.

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