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...
Form GSTR-3B is a simplified summary return and the purpose of the return is for taxpayers to declare their summary GST liabilities for a particular tax period and discharge these liabilities. A normal taxpayer is required to file Form GSTR-3B returns for every tax period.
Filing of GSTR 3B is considered to be the simplest return form by the Government as it might include reporting of only 7 Figures i.e. Sales + Output IGST /CGST/SGST and Input IGST/CGST/SGST. Further the same is auto populated in GSTR 3B, based on GSTR 1 and GSTR 2B. Any manual modification in auto populated/system […]
In 43rd GST Council meeting held as on 28th May 2021, council has declared an Amnesty Scheme to provide relief to taxpayers regarding late fee for pending returns. The same is notified through Notification No. 19/2021 – Central Tax dated 1st June 2021. The scheme is wide enough to cover the tax period from 1st […]
HC has granted stay on Recovery Order passed by the Revenue Department, denying Input Tax Credit (ITC) to the Company due to mis-match in two return forms i.e. Form GSTR-2A and Form GSTR-3B, on a condition of deposit of 5% of the demand by the Company.
SA Impex Vs Commissioner of Central Goods & Service Tax (CESTAT Delhi) When the provisions require that only one claim has to be filed for each quarter, definitely, an assessee has to file one claim only at the end of the quarter. Thus, the limitation cannot be counted from the day of LEO or the […]
M/s. Bharat Aluminium Company limited Vs Union of India and others (Chhattisgarh High Court) Learned counsel for the petitioner would submit that the notice was served on petitioner vide Annexure P-1 dated 01.07.202020 wherein an Input Tax Credit as claimed by the petitioner was 95464.59 lakhs and 2A GST, ITC Form was of 86606.67 in […]
Guidance Notes on How to rectify Common mistakes in furnishing data through Form GSTR-1 & Form GSTR-3B under GST Act, 2017 Dear Professional Colleagues, Good Day to you. Today I am providing my guidance Notes on rectifications of mistakes in furnishing the data through Form GSTR-1 & Form GSTR-3B under GST Act, 2017. I have […]
It is very important that GSTR3B Return is reconciled with books of account every year during the audit. Find attached an automatic excel tool for Summarizing the PDF. This is a macro enabled work book. PDF settings as per HOME page to be done.
-Returns are a way of communicating business data to the -Different types of returns are prescribed for sending different types of -In this presentation common errors relating to returns GSTR-1 and GSTR-3B are -No Revised Return Record wise amendment possible. Law relating to filing and amendment of GSTR-1 Section Details 37(1) Obligation to file […]
The Government, vide Notification No. 19/2021, dated 1st June, 2021, inter alia, has waived the late fee payable, in excess of amount as specified in the Tables, as given below: (Note: Please refer to respective State/UT Notifications for waiver of State/UT tax). A. For the registered persons who have failed to furnish the return in FORM GSTR-3B, for the […]
