Income Tax : The issue concerns taxation of online cricket gaming winnings. The framework mandates a flat 30% tax with no deductions, emphasizi...
Goods and Services Tax : The issue concerns GST compliance requirements for businesses. It highlights that maintaining proper records and filing returns on...
CA, CS, CMA : The calendar lists all major statutory deadlines across laws. It helps businesses track filings and avoid penalties through timely...
Goods and Services Tax : The issue concerns procedural requirements for filing GST appeals. The instructions mandate document submission and pre-deposit, e...
Goods and Services Tax : A new amendment effective from January 2026 limits GST interest to the unpaid portion of tax after considering ITC and minimum cas...
Goods and Services Tax : The Government introduced reforms such as e-invoicing and auto-population of data in GST returns. These measures improve accuracy,...
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 : Gauhati High Court rules GSTR-1 vs GSTR-3B mismatch from clerical errors cannot trigger automatic tax recovery without Rule 88C pr...
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 : GSTN clarified that system-calculated interest for February 2026 was incorrectly reflected in March returns due to a technical iss...
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...
Learn how to address GST notices on excess ITC claimed in GSTR-3B compared to GSTR-2B with structured replies, reconciliation steps, and supporting documents.
Karnataka High Court remanded GST case for fresh consideration due to the amendment in the time limit for filing returns.
Andhra Pradesh HC rules cancellation of GST registration without personal hearing is illegal, directing the government to reconsider the petitioner’s request.
Jharkhand HC rules on GST reconciliation issues in VE Commercial Vehicles Ltd. vs. UOI. Understand compliance challenges and tax authority demands.
Learn about auto-populated liability in GSTR-3B, amendments via GSTR-1A, and upcoming restrictions on modifying pre-filled GST return details.
GSTN delays hard-locking auto-populated liability in GSTR-3B from January 2025. Change to be introduced soon. Taxpayers advised to prepare.
Learn about interest applicability on delayed GST payments, including tax paid via E-cash or E-credit ledger balances, and its implications under GST law provisions.
Jharkhand High Court directs GST Department to allow Input Tax Credit (ITC) for delayed GSTR-3B filing in FY 2019-20 under CGST amendments.
Allahabad HC dismisses plea in Laxmi Telecom Vs State of U.P., ruling alternative statutory remedies are available for GST disputes. Key highlights inside.
Draft GSTR-2B for December 2024 (Oct-Dec 2024 quarter) will be generated on January 16, 2025, following extended return filing deadlines per GST notifications.
