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...
Madras HC nullifies GST order due to non-appearance, orders reassessment with conditions and 25% tax deposit.
Madras High Court rescinds GST assessment order due to delayed GSTR 3B filing, upholding recent amendments allowing extended filing deadlines.
Madras High Court held that matter of mismatch of ITC between GSTR-3B and GSTR-1 remanded back for fresh consideration since non-appearance on the part of the assessee was due to the fact that accountant was not doing well.
Madras High Court held that imposition of interest for belated filing of GSTR-3B return without affording sufficient opportunity is unjustifiable and hence the order set aside and matter is remanded back for fresh consideration.
Key GST compliance tasks for FY 2023-24 before filing October 2024 returns, including ITC, e-invoicing, reconciliations, and reverse charge mechanisms.
Jharkhand High Court upholds GST ITC time limit under Section 16(4) and validity of GSTR-3B under Rule 61(5), referencing 53rd GST Council recommendations.
Delhi High Court held that cancellation of GST registration does not affect the taxpayer’s liability under relevant enactments. This, application for cancellation of GST registration allowed since petitioner has stopped carrying on its business.
Promoters must meet an 80% threshold for input and input services from registered suppliers, with tax on shortfall paid under RCM. Cement attracts 28% GST.
Merely uploading notices and orders under View Additional Notices & Orders section without direct communication to taxpayer did not amount to proper service of SCN.
Madras High Court held that order confirming tax liability and imposing penalty on ground of mismatch of input tax claim between GSTR-3B and GSTR-2A set aside as order passed without giving opportunity of being heard.
