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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 5124 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 6081 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 5964 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 960 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 2562 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 327 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 513 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 507 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 5997 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 7023 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


Mismatch between GSTR-3B & auto-populated GSTR-2A: HC directs reconsideration

July 9, 2024 1173 Views 0 comment Print

Madras HC remands the case of Dhirani Metal Industries vs Assistant Commissioner (ST) for reconsideration over GSTR-3B and GSTR-2A mismatch in GST liability.

HC allows filing of Revised GSTR-3B Return to correct error in filing

July 9, 2024 1050 Views 0 comment Print

Madras High Court quashes GST demand due to GSTR 3B filing error. Allows Bright Hardware to rectify returns and orders a fresh hearing.

53rd GST Council Meeting: Impact Analysis by ICMAI

July 6, 2024 1893 Views 1 comment Print

Explore the impact of the 53rd GST Council Meeting recommendations, including waivers on interest and penalties under Section 73, relaxation of Section 16(4) for input tax credit, and more.

Tax proposals confirmed without assigning any reasons: HC directs reconsideration

July 4, 2024 735 Views 0 comment Print

Read the Madras High Court’s judgment setting aside an unreasoned GST demand order against Ford India, citing GSTR 9 and GSTR 2A mismatches. Full text included.

GSTR 3B vs. GSTR 2A Mismatch: HC directs order to be treated as SCN

July 4, 2024 2043 Views 0 comment Print

Explore the Madras High Court’s decision in Banyan Engineers Contractors Vs Deputy State Tax Officer-2 regarding GST liabilities and the necessity of court intervention. Read the full text of the judgment here.

Madras HC directs to treat GST Order Beyond Show Cause Notice as SCN

July 4, 2024 1044 Views 0 comment Print

Madras High Court directs GST order imposing additional liabilities beyond the show cause notice to be treated as a fresh SCN. Full judgment details inside.

Madras HC sets aside original order, directs it to be treated as SCN

July 4, 2024 507 Views 0 comment Print

Madras HC sets aside original order, directs it to be treated as SCN in Tvl. Anandh Store Vs CTO case, allowing petitioner to reply. Read full judgment.

Customs Brokers Not Liable Once Address Verification Completed: CESTAT Delhi

July 4, 2024 1011 Views 0 comment Print

Under Regulation 10(n), a Customs Broker is not responsible for continuous client surveillance. Once address verification is done, any client’s address change without informing authorities isn’t the broker’s fault.

53rd GST Council Meeting – Major Highlights

July 3, 2024 3087 Views 0 comment Print

Discover the key decisions from the 53rd GST Council Meeting held on 22nd June 2024, including compliance measures, tax clarifications, new forms, and circulars issued by CBIC.

Adverse Tax Proposal: Personal Hearing Mandatory, Failure to do so invalidates order

July 3, 2024 624 Views 0 comment Print

The order under GST law must offer a personal hearing if requested or if adverse tax proposals are made. Failure to do so invalidates the order.

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