Income Tax : The issue concerns taxation of online cricket gaming winnings. The framework mandates a flat 30% tax with no deductions, emphasizi...
Goods and Services Tax : The issue concerns GST compliance requirements for businesses. It highlights that maintaining proper records and filing returns on...
CA, CS, CMA : The calendar lists all major statutory deadlines across laws. It helps businesses track filings and avoid penalties through timely...
Goods and Services Tax : The issue concerns procedural requirements for filing GST appeals. The instructions mandate document submission and pre-deposit, e...
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...
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 : 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 : The Madras High Court held that passing two assessment orders for the same GSTR-2A and GSTR-3B mismatch leads to duplication and d...
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...
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...
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...
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...
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...
Learn about challenges in reporting Electronic Credit Reversal and Reclaimed Statements for GST and potential issues taxpayers may face. Get insights into reporting and compliance
Learn about new Electronic Credit Reversal and Reclaimed Statement introduced by GSTN. Understand its purpose, operation, and time limits for updates.
Learn how to accurately fill GSTR-3B Table 4 ITC without changing auto-populated figures from GSTR-2B. Explore key changes, strategies, and an illustrated guide
Explore how non-filing of GSTR-3B by suppliers affects Input Tax Credit (ITC) and implications of Rule 37A in context of GST law.
Explore implications of Rule 88D in GST compliance as we delve into intricacies of GSTR-2B and GSTR-3B mismatch analysis, its pros, and cons.
Explore latest GSTN advisory on DRC-01C compliance for managing input tax credit discrepancies in GSTR-2B and GSTR-3B. Learn the rules, process, and implications.
In the P. Athimoolam Contractor vs. State Tax Officer case, Madras HC sets aside tax recovery, orders refund, and remits the case back to the authorities.
Kerala High Court directs readjudication of input tax credit (ITC) claim, stating that discrepancies between GSTR 2A and GSTR 3B alone cannot be grounds for denial
Read about Kerala High Court’s decision on GST registration cancellation due to non-filing of GSTR-3B returns for six months and implications for taxpayers.
Delve into newly introduced Electronic Credit and Re-claimed Statement on GSTN. Learn its importance and role in simplifying tax compliance for Indian businesses.
