Follow Us:

GSTR 3B

Latest Articles


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 519 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 5166 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 6693 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 9156 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 6039 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 969 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 17442 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 17811 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 116493 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 8847 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 2571 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 516 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 660 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 510 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 8478 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 2043 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 4821 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 7029 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 13290 Views 0 comment Print


ITC demand confirmed without petitioner being heard: HC set aside the order

April 14, 2024 729 Views 0 comment Print

Madras High Court sets aside an order confirming Input Tax Credit (ITC) demand against Sanjai Gandhi without providing him a reasonable opportunity, directing a remand with conditions.

GST: Personal Hearing Obligation exists despite petitioner’s Failure to Request

April 12, 2024 1347 Views 0 comment Print

Discover how the Madras High Court upheld a GST payer’s right to a personal hearing, despite portal oversight. Analysis & implications outlined.

Madras HC Quashes GST Registration Cancellation Order- Non Filing of Returns

April 12, 2024 1446 Views 0 comment Print

Madras HC Quashes GST Registration Cancellation Order as continuous period of six months of non-filing of GST Return had not lapsed when the show cause notice was issued. 

Madras HC Orders Disposal of GSTR-3B and GSTR-2A Discrepancy Rectification

April 12, 2024 6189 Views 0 comment Print

R.N.Leather Exports vs Assistant Commissioner case prompts Madras HC to direct disposal of rectification petitions within 2 months for GSTR-3B and GSTR-2A discrepancies.

Madras HC Grants Opportunity to Taxpayer in GSTR 3B & GSTR 2A Discrepancy Case

April 12, 2024 8739 Views 0 comment Print

Madras High Court sets aside an assessment order, allowing the taxpayer to reply to a show cause notice regarding discrepancies in GSTR 3B and GSTR 2A.

Madras HC Sets Aside Order: GSTR 3B & 2A Discrepancy Disputed

April 11, 2024 8568 Views 0 comment Print

Detailed analysis of Nakoda Unique Gold Private Limited vs. Assistant Commissioner (ST) case where Madras HC sets aside order over GSTR 3B & 2A discrepancies.

GSTR-1 Turnover Reporting Error Case: HC Grants  opportunity to petitioner 

April 11, 2024 1176 Views 0 comment Print

Madras High Court overturns tax demand of Rs. 1.4 Cr due to GSTR-1 reporting error, grants opportunity for contestation. Full judgment details here.

जीएसटी विभाग द्वारा GSTR-3B दोबारा दाखिल करने के हेतु जारी एडवाइजरी के संबंध में

April 11, 2024 5538 Views 1 comment Print

जीएसटी की स्थापना को 7 साल हो चुके हैं ।लेकिन इस समय बहुत सारे व्यापारियों के पास ईमेल के द्वारा जीएसटी ने ऑनलाइन सिस्टम की खामी के कारण ईमेल भेजी गई है। वैसे तो जीएसटी काउंसिल और सरकार व्यापारियों को रिटर्न में सुधार या संशोधन करने की अनुमति नहीं देती है ।लेकिन व्यापारियों को फिर […]

Madras HC Grants Opportunity to Contest GST Demand with 10% pre-deposit condition

April 10, 2024 984 Views 0 comment Print

Madras High Court grants opportunity to contest GST demand despite failure to reply to SCN on 10% pre-deposit condition for discrepancy in ITC claimed.

Madras HC Grants Petitioner Another Chance to Contest GST Demand

April 10, 2024 870 Views 0 comment Print

Madras High Court sets aside GST demand orders, granting petitioner another chance to contest tax demand on merits. Full tax liability cleared for 2019-20, 50% for 2021-22.

Search Post by Date
April 2026
M T W T F S S
 12345
6789101112
13141516171819
20212223242526
27282930