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...
Read the full text of the judgment/order by Allahabad High Court regarding levy of late fees/interest where errors by bank/GSTN don’t involve the assessee.
Madras High Court remands GST assessment order challenged on grounds of lack of communication. Detailed analysis of the case and conditions for remand.
The court set aside the impugned order, granting the petitioner another opportunity. The petitioner agreed to remit 10% of the disputed tax demand for all heads except turnover reconciliation and differences between the GSTR 3B return and Form 26AS. For these two specific heads, the petitioner is willing to remit 5% of the disputed tax demand.
Explore the applicability of time limits specified in Section 16(4) for claiming Input Tax Credit in GSTR 3B filed after the due date for September/November of the next financial year.
Kerala High Court held that Section 149 of the Customs Act is an additional remedy available to the person who seek amendment of the Bill of Entry. Thus, modification of the assessment order can be either under section 128 or under other relevant provisions of the Act i.e. Section 149.
Madras High Court quashes order due to failure to respond to SCN, disparity in GSTR returns confirms GST demand. Detailed analysis & conclusion provided.
Learn from the case of M/s Oasys Cybernetics Pvt Ltd vs State Tax Officer how erroneous reporting in GST filings can impact demands, even without revenue loss to the Government.
Maximize GST compliance and optimization for FY 2024-25 with this comprehensive guide. From LUT renewal to ITC reconciliation, ensure seamless operations and mitigate risks.
Read the full judgment of Madras High Court setting aside tax liability due to inadvertent error in GSTR-1, corrected in GSTR-3b. Detailed analysis provided.
Explore how Madras High Court quashed Assessment Order when Assessee incorrectly reported turnover in GSTR-1 but correctly in GSTR-3B. Full analysis & implications.
