Goods and Services Tax : Learn about GSTR-1A, its purpose, filing requirements, and impact on GST compliance. Discover how it helps correct errors in previ...
Goods and Services Tax : Learn what GSTR-1A is, who should file it, key features, and its impact on GSTR-2B and GSTR-3B. Understand the filing process and ...
Income Tax : Explore the Union Budget 2024-25's key GST proposals, including ITC amendments, changes in appeal processes, and more. Discover ho...
Goods and Services Tax : Explore how to effectively respond to GST notices concerning discrepancies between GSTR-2A and GSTR-3B. Understand key legal point...
Goods and Services Tax : Discover the significant GST budget amendments for 2024, including changes in levy provisions, demand recovery, ITC availment, and...
Goods and Services Tax : CBIC detected Rs. 36,374 crore worth of fake ITC in FY 2023-24 involving 9,190 cases. Key measures and data on ITC fraud detection...
Goods and Services Tax : Bikaner Tax Consultants Association seeks an extension of the Income Tax Return filing deadline due to ITD portal glitches and iss...
Income Tax : Addressing glitches in ITD portal, the Association of Tax Lawyers requests an extension for the ITR filing deadline due to signifi...
Goods and Services Tax : Explore the impact of the 53rd GST Council Meeting recommendations, including waivers on interest and penalties under Section 73, ...
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 ...
Goods and Services Tax : Madras High Court orders reconsideration of Silk Junction vs Deputy State Tax Officer case over GSTR 1 and e-way bill mismatch....
Goods and Services Tax : Madras HC remands GST order for reconsideration, requiring 10% tax payment within 15 days and a reply to the show cause notice bef...
Goods and Services Tax : HC sets aside tax order, allowing petitioner to submit a response and remit 10% of the disputed amount. New decision to be issued ...
Goods and Services Tax : Madras High Court remands GST demand order for Santhinarayanan Santhoshkumar, imposing a Rs. 1.5 lakh pre-deposit condition and al...
Goods and Services Tax : Orissa High Court quashes ex parte order under CGST/OGST Act, citing lack of personal hearing and violation of natural justice in ...
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...
Goods and Services Tax : Stay updated with the latest Ministry of Finance notification (No. 07/2024) regarding the Nil interest rate for specified register...
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 ...
Goods and Services Tax : Rule 37(A) of CGST Rules! Learn about ITC reversal obligations, deadlines, and process. Team GSTN provides essential guidance for ...
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...
Requested to provide one-time amnesty by waiving-off the late fees under section 47 and penalty under section 125 of the CGST Act on filing of Annual Return and reconciliation statement in GSTR-9 & GSTR-9C for the FY 2017-18 to 2020-21.
Instructions for Using GSTR-3B Pdf to Excel Extraction Tool 1.This tool will not work in older versions of Excel but it tested in 2019 version, 2021 Version and in Office 365 Version. 2. Save GSTR-3B Final Pdfs in respective folders. 3. Copy the respective folder location(Alt+D) , paste them in respective yellow cells and finally […]
The issue concerns the year 2019-2020. There was a mismatch between GSTR 3B and GSTR 2A. This was due to non filing of the returns by the suppliers of the goods. He purchased the goods during the period of 2019-20 from various suppliers to be used in its projects and the suppliers issued invoices bearing GGST and CGST Act. He made payments through the bank of those invoices.
Rule 88C was inserted to provide for a mechanism for dealing with the difference arising from taxpayer’s liability as reported in GSTR-1 v/s GSTR-3B.
Clarifying the difference between ITC availed in GSTR-3B and GSTR-2A according to GST policy wing Circular No. 183/15/2022-GS. Get details about the FY 2017-18 and 2018-19 policies here!
Welcome relief from CBIC Circular 183/15/2022-GST to help recipients navigate GSTR-2A Vs 3B mismatch issues. Find out more!
Understand how CBICs Rule 37A affects immediate ITC reversal for non-filing GSTR-3B by suppliers. Find out the latest advice & analysis from Court decisions.
Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for FY 2017-18 and 2018-19 vide Circular No. 183/15/2022-GST Dated 27th December, 2022. GSTR 2A vs GSTR 3B- Mismatch – CA Certificate is to be submit before the AO during the Audit Circular […]
Madras High Court held that the Appellate Authority should have gone into the reasons adduced by the writ petitioner for non-filing of GSTR-3B return. In absence of the same, the impugned order cancelling GST registration set aside and matter remanded back to Appellate Authority for examination.
Discover legal remedies for GST ITC disallowance due to mismatch between GSTR-3B & GSTR-2A. Explore grounds of appeal against demands, interest, and penalties. Learn about eligibility conditions under Section 16 of the GST Act. Get insights into relevant court cases for a better understanding.
