Goods and Services Tax : The article explains how IMS makes accepted invoice records the basis for ITC eligibility, strengthening compliance, fraud detecti...
Goods and Services Tax : The article explains how the GSTAT held that a mere mismatch between GSTR-1 and GSTR-3B is insufficient to invoke Section 74 witho...
Goods and Services Tax : GSTAT held that a mere mismatch between GSTR-1 and GSTR-3B does not automatically establish tax evasion or justify proceedings und...
Goods and Services Tax : The issue concerns confusion regarding the purpose and sequencing of GSTR-1 and GSTR-3B filings. The key takeaway is that GSTR-1 s...
Goods and Services Tax : ICAI clarified that ITC wrongly reversed under Table 4(B)(1) instead of Table 4(B)(2) can still be reclaimed within statutory time...
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 : The assessment was based on four discrepancies: reconciliation issues between GSTR-1 and GSTR-3B, input tax credit (ITC) mismatch ...
Goods and Services Tax : The Karnataka High Court ruled that ITC for FY 2018-19 cannot be denied merely because import and SEZ transactions were absent fro...
Goods and Services Tax : The Madras High Court remanded an ex parte assessment arising from a GSTR-3B and GSTR-2A mismatch after finding that the assessee ...
Goods and Services Tax : The Karnataka High Court quashed ex-parte GST adjudication orders after the taxpayer claimed it could explain discrepancies betwee...
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 : CBIC extends due date for filing March 2026 GSTR-3B to April 21, 2026, for registered persons under Section 39 of the CGST Act....
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...
Learn about GST return scrutiny under Section 61 of the CGST Act, 2017. Understand the process, objectives, and key areas of compliance for registered taxpayers.
Madras High Court held that since the petitioner has already deposited 75% of the disputed tax, petitioner may be grated one final opportunity of explaining the discrepancies between Form GSTR-01 and GSTR-3B.
Learn how to file GSTR-3B using the Invoice Management System (IMS) for streamlined ITC claims. Follow detailed steps, reconciliations, and key precautions.
Calcutta High Court quashes penalty orders under WBGST Act, 2017, over delay in filing appeal due to personal circumstances
The due date for GSTR-3B for October 2024 is extended to November 21, 2024, for businesses in Maharashtra and Jharkhand as per CBIC Notification No. 26/2024.
Understand scenarios where GSTR-2B is not generated for October 2024, including QRMP scheme details and filing prerequisites. Read the GST advisory for insights.
GSTN issues advisory on the new Invoice Management System (IMS) for accepting or rejecting supplier invoices, impacting GSTR-2B and GSTR-3B auto-population.
जीएसटी विभाग ने जीएसटीआर-3बी की हार्ड लॉकिंग और इनवॉइस मैनेजमेंट सिस्टम पर महत्वपूर्ण एडवाइजरी जारी की। जानें आगामी परिवर्तनों और करदाताओं के लिए निहितार्थ।
From January 2025, changes to auto-populated GSTR-3B values will be restricted. Amend through GSTR-1A or Invoice Management System for accurate return filing.
Madras High Court directs rectification for IGST claimed under the wrong head in GSTR-3B due to clerical error, allowing the taxpayer to resubmit the petition.
