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...
Learn about the Madras High Court’s landmark decision allowing appeals when key compliance personnel pass away, impacting GSTR-3B and GSTR-2A discrepancies. Explore the case of Samadhu Medicals and understand the implications for businesses. Get insights on how to navigate similar situations and protect your rights.
No Reversal of ITC Due to Delayed Submission Under U/S 16(4); When GSTR-2 Form Not Notified Madras High Court Introduction: In a recent ruling by the Madras High Court (Case: Kavi Kavin HP Gas Gramin Vitrak and Vitrak Transport Company LLC Vs the Commissioner of Commercial Taxes (W.P(MD).Nos.7173 and 7174 of 2023), a crucial issue surrounding […]
In the case of Kavin HP GAS Gramin Vitrak, the court directed GST authorities to allow manual return filings for claiming ITC against outward supplies without immediate tax payments.
Explore recent Kerala High Court judgment allowing GSTR-3B rectification. Learn about the case, common filing mistakes, and insights on rectification procedures for taxpayers.
Explore the disallowance of Input Tax Credit in GSTR-3B due to invoices not in GSTR-2A. Understand circulars 183 and 193, legal cases, and the impact on taxpayers.
Explore implications of GSTR-1 changes with newly introduced Tables 14 and 15. Learn how it affects e-commerce supplies, Section 9(5), and GSTR-3B reporting.
Explore significant changes in reporting ITC reversal, reclaim, and opening balance in Electronic Credit Reversal statements. Updated procedures, due dates, and insights explained.
Read the full text of the Madras High Court judgment quashing the GST order for GSTR-3B and GSTR-2A mismatch due to lack of opportunity. Learn about the legal battle, proceedings, and implications.
Explore case of Tvl. Kavin HP Gas Gramin Vitrak vs Commissioner of Commercial Taxes. The petitioner’s belated GSTR-2 claims face challenges due to unnotified forms.
Stay informed about the latest tax updates! Read about the extension of the GSTR-3B filing deadline for November 2023 in specific districts of Tamil Nadu. Know the new due date.
