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GSTR 3B

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Online Cricket Games under Indian Taxation (Income Tax & GST Perspective)

Income Tax : The issue concerns taxation of online cricket gaming winnings. The framework mandates a flat 30% tax with no deductions, emphasizi...

April 8, 2026 510 Views 0 comment Print

GST Return Filing and Compliance – Simple Guide

Goods and Services Tax : The issue concerns GST compliance requirements for businesses. It highlights that maintaining proper records and filing returns on...

April 8, 2026 5121 Views 1 comment Print

Compliance Calendar For The Financial Year 2026-27

CA, CS, CMA : The calendar lists all major statutory deadlines across laws. It helps businesses track filings and avoid penalties through timely...

April 1, 2026 6069 Views 0 comment Print

GST Advisories on Appeals, HSNS Registration & GSTR-3B Liability Breakup

Goods and Services Tax : The issue concerns procedural requirements for filing GST appeals. The instructions mandate document submission and pre-deposit, e...

March 27, 2026 9132 Views 0 comment Print

Amendment in GST Interest Calculation on Delayed Cash Payment in GSTR-3B

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...

March 16, 2026 5961 Views 0 comment Print


Latest News


Sequential Filing of GSTR-1 Before GSTR-3B Made Mandatory

Goods and Services Tax : The Government introduced reforms such as e-invoicing and auto-population of data in GST returns. These measures improve accuracy,...

March 18, 2026 957 Views 0 comment Print

ICAI Requests GSTR-3B Filing Extension for September 2025

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...

October 16, 2025 17436 Views 0 comment Print

Important Update: Reporting ITC of Previous Financial Year in GSTR-9 for FY 2024–25

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 ...

October 14, 2025 17808 Views 1 comment Print

Extend GSTR-3B Due Date Extension Due to Diwali Holidays

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...

October 13, 2025 116472 Views 1 comment Print

Heavy Rains in Maharashtra – MCTC Requested GSTR-3B Due Date Extension

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...

August 20, 2025 8844 Views 0 comment Print


Latest Judiciary


GSTR-1 vs GSTR-3B Clerical Mismatch Not ‘Self-Assessed Tax’ Without Rule 88C Process: Gauhati HC

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...

March 27, 2026 2559 Views 0 comment Print

GST Assessment Quashed Because Two Orders Were Passed on Same GSTR-2A vs GSTR-3B Issue

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...

March 8, 2026 324 Views 0 comment Print

Madras HC Set Aside ITC Denial as GST Amendment Allowed Credit Till 30-11-2021

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...

March 5, 2026 510 Views 0 comment Print

Madras HC Grants Opportunity to explain GSTR-1 and GSTR-3B differences

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...

February 9, 2026 657 Views 0 comment Print

HP HC Allowed Manual GSTR-3B Filing Due to Technical Error in ITC Claim

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...

February 9, 2026 504 Views 0 comment Print


Latest Notifications


GSTN Advisory on Re-Computation of Interest under Table 5.1 of GSTR-3B

Goods and Services Tax : GSTN clarified that system-calculated interest for February 2026 was incorrectly reflected in March returns due to a technical iss...

April 17, 2026 5919 Views 0 comment Print

Update on Advisory on Interest Collection and Related Enhancements in GSTR-3B

Goods and Services Tax : GST Portal revises interest computation in GSTR-3B, factoring minimum cash ledger balance and auto-populating non-editable interes...

February 19, 2026 2019 Views 0 comment Print

Advisory on Interest Collection and Related Enhancements in GSTR-3B

Goods and Services Tax : GST Network has issued an advisory introducing significant system enhancements in GSTR-3B beginning with the January 2026 tax peri...

January 30, 2026 4803 Views 0 comment Print

GSTN Advisory on reporting values in Table 3.2 of GSTR-3B with FAQs

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...

December 5, 2025 7020 Views 1 comment Print

Extension of GSTR-3B for September month/Quarter till 25th October 2025

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...

October 18, 2025 13230 Views 0 comment Print


GST Budget 2024 Amendments At A Glance

July 24, 2024 6369 Views 0 comment Print

Discover the significant GST budget amendments for 2024, including changes in levy provisions, demand recovery, ITC availment, and more. Stay updated with our detailed analysis.

GST Registration Cancellation Not Dependent on Tax Liability: Delhi HC

July 22, 2024 1305 Views 0 comment Print

Delhi High Court rules that GST registration cancellation is not contingent on pending tax liabilities. Shri Sai Metals’ petition for cancellation was allowed.

Request for Income Tax Return Filing Extension Due to ITD Portal Glitches

July 20, 2024 891 Views 0 comment Print

Bikaner Tax Consultants Association seeks an extension of the Income Tax Return filing deadline due to ITD portal glitches and issues with Section 87A.

Issues on Income Tax Portal: Request for ITR Deadline Extension

July 18, 2024 7668 Views 0 comment Print

Addressing glitches in ITD portal, the Association of Tax Lawyers requests an extension for the ITR filing deadline due to significant technical issues.

Grant Hearing if Circular on GSTR-3B & 2A discrepancies for ITC Claims Not Followed

July 18, 2024 1167 Views 0 comment Print

Karnataka HC remands R.S Marketing’s case, granting a fresh hearing on ITC discrepancies between GSTR-3B and GSTR-2A due to non-compliance with prescribed guidelines.

GST demand due to TDS Mismatch & Petitioner’s Ignorance: HC directs re­consideration 

July 18, 2024 2394 Views 0 comment Print

Read the full text of the Madras High Court’s judgment allowing contesting of GST assessment due to accountant’s exit affecting proceedings.

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

July 15, 2024 612 Views 0 comment Print

Read the Madras High Court’s decision on GST non-reporting issues in monthly and annual returns, despite clerical errors claimed by the petitioner.

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

July 14, 2024 1026 Views 0 comment Print

Explore the Madras High Court judgment setting aside GST liability due to non-production of demanded documents. Detailed analysis and conclusion provided.

Summary of GST notifications issued on 10th July 2024

July 12, 2024 20028 Views 0 comment Print

Get a detailed summary of the latest GST notifications and circulars issued on 10 July 2024, including changes in GSTR 1, ISD mechanisms, and more.

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

July 9, 2024 3966 Views 1 comment Print

Explore the Gujarat High Court’s judgment on CGST interest under Section 50, clarifying it’s payable from deposit to electronic cash ledger, not filing return. Read the full text analysis here.

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