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GSTR 3B

Latest Articles


Summary of GST notifications issued on 10th July 2024

Goods and Services Tax : Get a detailed summary of the latest GST notifications and circulars issued on 10 July 2024, including changes in GSTR 1, ISD mech...

July 12, 2024 4398 Views 0 comment Print

53rd GST Council Meeting – Major Highlights

Goods and Services Tax : Discover the key decisions from the 53rd GST Council Meeting held on 22nd June 2024, including compliance measures, tax clarificat...

July 3, 2024 1683 Views 0 comment Print

Interest payment changes retrospective or prospective-GST council recommendation

Goods and Services Tax : Explore the 53rd GST Council's decision on interest applicability under Section 50 of CGST Act and the new GSTR-1A amendment facil...

June 25, 2024 1167 Views 0 comment Print

Bullet point of 53rd GST Council Meeting

Goods and Services Tax : Explore the key recommendations from the 53rd GST Council meeting, including waivers on penalties, amendments in appeal processes,...

June 23, 2024 3921 Views 1 comment Print

Key recommendations of 53rd GST Council Meeting held on 22-06-2024

Goods and Services Tax : Discover the key recommendations from the 53rd GST Council Meeting held on 22-06-2024, including changes in tax rates and clarific...

June 23, 2024 1269 Views 0 comment Print


Latest News


53rd GST Council Meeting: Impact Analysis by ICMAI

Goods and Services Tax : Explore the impact of the 53rd GST Council Meeting recommendations, including waivers on interest and penalties under Section 73, ...

July 6, 2024 1083 Views 1 comment Print

Government’s Crackdown: Rs. 44,000 Crore Fake GST Claims Uncovered

Goods and Services Tax : Explore how the Ministry of Finance unearthed Rs. 44,000 crore bogus input tax credit claims in GST. Details of measures taken to ...

February 7, 2024 534 Views 0 comment Print

SOP for verification of Inadmissible ITC of IGST reversal in GSTR 3B

Goods and Services Tax : Standard Operating Procedures for Monitoring Ineligible IGST Input Tax Credit Reversal by Taxpayers in Return Form GSTR 3B (SOP-1/...

December 8, 2023 32118 Views 0 comment Print

Request for Extension of Time Limit for Filing FORM GSTR 3B for October 2023

Goods and Services Tax : GCCI urges Finance Minister Nirmala Sitharaman for an extension of GSTR 3B filing deadline for October 2023 due to festive closure...

November 10, 2023 42900 Views 2 comments Print

GSTN Advisory on DRC-01C Compliance for ITC Discrepancies

Goods and Services Tax : Explore latest GSTN advisory on DRC-01C compliance for managing input tax credit discrepancies in GSTR-2B and GSTR-3B. Learn the r...

October 6, 2023 34536 Views 1 comment Print


Latest Judiciary


No Violation of Natural Justice: Madras HC Refuses to Intervene in GST order  

Goods and Services Tax : Read the Madras High Court's decision on GST non-reporting issues in monthly and annual returns, despite clerical errors claimed b...

July 15, 2024 231 Views 0 comment Print

Tax proposals confirmed for non-submission of documents: HC set-aside GST order

Goods and Services Tax : Explore the Madras High Court judgment setting aside GST liability due to non-production of demanded documents. Detailed analysis ...

July 14, 2024 345 Views 0 comment Print

GST Interest Applies from Tax Due Date to Deposit in Electronic Cash Ledger

Goods and Services Tax : Explore the Gujarat High Court's judgment on CGST interest under Section 50, clarifying it's payable from deposit to electronic ca...

July 9, 2024 411 Views 0 comment Print

Mismatch between GSTR-3B & auto-populated GSTR-2A: HC directs reconsideration

Goods and Services Tax : Madras HC remands the case of Dhirani Metal Industries vs Assistant Commissioner (ST) for reconsideration over GSTR-3B and GSTR-2A...

July 9, 2024 507 Views 0 comment Print

HC allows filing of Revised GSTR-3B Return to correct error in filing

Goods and Services Tax : Madras High Court quashes GST demand due to GSTR 3B filing error. Allows Bright Hardware to rectify returns and orders a fresh hea...

July 9, 2024 285 Views 0 comment Print


Latest Notifications


Advisory on Reset and Re-filing of GSTR-3B of some taxpayers

Goods and Services Tax : Learn about the re-filing of GSTR-3B for taxpayers, its advisory, process, and how to correct discrepancies in ITC availment and t...

April 9, 2024 18477 Views 0 comment Print

CBIC notifies Nil Interest Rate for Late GSTR-3B Filings for specified taxpayers

Goods and Services Tax : Stay updated with the latest Ministry of Finance notification (No. 07/2024) regarding the Nil interest rate for specified register...

April 8, 2024 4926 Views 0 comment Print

Due Date Extension: GSTR-3B Filing for November 2023 in Tamil Nadu Districts

Goods and Services Tax : Stay informed about the latest tax updates! Read about the extension of the GSTR-3B filing deadline for November 2023 in specific ...

December 20, 2023 1014 Views 0 comment Print

Understanding ITC Reversal: Rule 37(A) Compliance Guide

Goods and Services Tax : Rule 37(A) of CGST Rules! Learn about ITC reversal obligations, deadlines, and process. Team GSTN provides essential guidance for ...

November 14, 2023 29283 Views 0 comment Print

Online Compliance Advisory: ITC Mismatch Resolution with GST DRC-01C

Goods and Services Tax : Advisory on how to resolve Input Tax Credit (ITC) mismatches between GSTR-2B and GSTR-3B using new GST DRC-01C. Take action to avo...

November 14, 2023 8505 Views 0 comment Print


Madras HC Mandates 10% Pre-deposit for Remand in GST Disparity Case

May 16, 2024 300 Views 0 comment Print

Madras High Court orders remand in GST discrepancy case, mandating 10% pre-deposit by petitioner for reconsideration of tax demand.

Madras HC Upholds Taxpayer’s Right to Fair Opportunity

May 12, 2024 2658 Views 0 comment Print

Read the detailed analysis of Baisany Ramiah Chetty Pandurangan Vs Assistant Commissioner (ST)(FAC) judgment from Madras HC. Learn why GSTR 9, GSTR 9C, and income tax documents were deemed insufficient to establish Goods Transport Services under RCM.

Issue Cannot Be Reopened if Previously Decided: Madras HC

May 12, 2024 843 Views 0 comment Print

Jayanthi Plastics (Defunct) vs Deputy State Tax Officer-2: Madras High Court rules it impermissible to reopen an issue in a subsequent notice already decided in a previous order.

Madras HC Mandates 10% Pre-deposit for GSTR 1 vs GSTR 3B Discrepancy

May 12, 2024 456 Views 0 comment Print

Learn how Madras High Court mandates a 10% pre-deposit to contest tax demand discrepancies between GSTR 1 and GSTR 3B returns. Full judgment included.

GST liability confirmed without petitioner participation: Madras HC Remands Case for Reconsideration

May 10, 2024 537 Views 0 comment Print

Tax dispute arose from GSTR discrepancies. Proposal confirmed sans petitioner’s input. Entire liability withdrawn from bank. Opportunity given for appeal.

Inadvertent errors in GSTR 3B filing: Madras HC Sets Aside GST RCM Liability Order

May 9, 2024 4095 Views 0 comment Print

In a verdict, Madras HC sets aside a GST RCM liability order due to inadvertent errors in GSTR 3B filing, remands for reconsideration. Full text of judgment included.

Madras HC Allows Contesting GST Demand: Cancer Diagnosis Grounds Valid

May 9, 2024 345 Views 0 comment Print

In Tvl. B.L. Collection Vs Deputy Commercial Tax Officer, Madras High Court allows contesting GST demand due to cancer diagnosis, requiring 10% pre-deposit. Full judgment included.

GST Liability on Capital Goods Sale: Section 18(6) vs. Rules 40(2) & 44(6)

May 9, 2024 3288 Views 0 comment Print

Explore Section 18(6) of CGST Act regarding GST reversal on capital goods sale. Analysis of Rule 40(2) vs. Rule 44(6) methods & reflection in GSTR forms explained.

Delhi HC Orders Re-Adjudication under CGST Act Section 73, Citing Violation of Natural Justice

May 9, 2024 525 Views 0 comment Print

Delhi High Court directs re-adjudication of a CGST Act order due to lack of natural justice principles. Full text of the judgment provided.

Madras HC Directs GST Dept to Dispose of Rectification Petition | Roshan Fruits Case

May 9, 2024 192 Views 0 comment Print

In Roshan Fruits India Pvt Ltd vs Assistant Commissioner (ST), Madras High Court directs GST Dept to dispose of rectification petition regarding ITC availed within 1 month.

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