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 how to report ITC in Table 4 of GSTR-3B without changing auto-populated figures from GSTR-2B. Stay compliant with the latest amendment.
Due date for furnishing FORM GSTR-3B for September, 2022 month extended till 21st day of October, 2022. Notification No. 21/2022-Central Tax
Karnataka State Chartered Accountants Association ® has submitted its Suggestions, views & comments on comprehensive changes in GSTR-3B vide its representation dated October 1st, 2022 to The GST Policy Wing, Central Board of Excise and Customs, New Delhi. Relevant Text of Their Representation Is As Follows: – Karnataka State Chartered Accountants Association ® CA. Pramod Srihari […]
Understand the criteria for availing input credit in GSTR 3B return. Ensure you have proper documentation, valid invoices, and reflected credit.
ICAI Suggestions on Draft Form GSTR-3B 01. Details connecting to proposed Table 14 of Form GSTR-1 are not available for comment Para 2 (a) of the instructions contained in Annexure-B of the concept paper mentions that figures will be auto-populated from Table – 4, 6, 8, 11 and proposed Table 14 of FORM GSTR-1 other […]
Understand the recent changes in reporting Input Tax Credit (ITC) claims in GSTR-3B Table 4. Explore the revised format, capturing eligible and ineligible ITC, bifurcating reversals, and ensuring accurate fund settlement between Central and State Governments. Get insights on reporting eligible ITC under various categories, the bifurcation of ITC reversed, and crucial details for compliance. Stay informed on the net ITC available and other essential aspects. Ensure correct ITC reporting in accordance with the law for seamless compliance.
Taxpayers are now required to report their ITC availment, reversal of ITC and ineligible ITC correctly as per new format of Table 4 of GSTR-3B at GST portal for GSTR-3B of August 2022 onwards.
Explore the simplified explanation of changes in GSTR-3B effective from September 2022. Learn about reporting eligible ITC, non-reclaimable ITC, and other reversals. Stay informed for seamless GST compliance.
Understand the operational impact of changes in reporting Input Tax Credit (ITC) in GSTR–3B. Explore the amendments in Table 4(B) and 4(D) that affect ITC reversal, reporting ineligible ITC, and more. Stay compliant with the latest GST regulations.
Stay updated with the changes to keep in mind while filing GSTR-3B from Aug-22 onwards. Learn about the revised reporting requirements for ITC availed and reversal.
