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 Madras High Court quashing an assessment order due to procedural irregularities. Learn about contesting tax demand with 10% pre-deposit.
Have you got an intimation in DRC-01C under Rule 88D for ITC mismatch between GSTR-2B and GSTR-3B? Understanding the reasons and how to respond Have you availed ITC higher than the amount auto-populated in GSTR-2B? If you have then the chances are you can receive an intimation in form DRC-01C under Rule 88D asking for […]
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.
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 as continuous period of six months of non-filing of GST Return had not lapsed when the show cause notice was issued.
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 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.
Detailed analysis of Nakoda Unique Gold Private Limited vs. Assistant Commissioner (ST) case where Madras HC sets aside order over GSTR 3B & 2A discrepancies.
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 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 […]
