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...
Goods and Services Tax : Explore the key recommendations from the 53rd GST Council meeting, including waivers on penalties, amendments in appeal processes,...
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...
Goods and Services Tax : Ensure timely GST filing with our June 2024 Compliance Calendar. Discover due dates, forms, and periods for taxpayers. Stay compli...
Goods and Services Tax : GSTR-3B due dates and extensions: Stay updated on monthly GSTR-3B filing deadlines for compliance. Access detailed schedules and n...
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 ...
Goods and Services Tax : Standard Operating Procedures for Monitoring Ineligible IGST Input Tax Credit Reversal by Taxpayers in Return Form GSTR 3B (SOP-1/...
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...
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...
Goods and Services Tax : Introduction: The year 2023 brings a ray of hope for taxpayers with the extension of multiple tax amnesty schemes. These schemes o...
Goods and Services Tax : Madras HC orders hearing opportunity for Abishek Suppliers on GSTR 1 and GSTR 3B mismatch, allowing a 10% pre-deposit condition. R...
Goods and Services Tax : Diamond Steel Vs State of Up (Allahabad High Court) - Best judgement assessment cannot be resorted to by authorities when adjudica...
Goods and Services Tax : Read Madras High Court's judgment setting aside orders due to failure to consider detailed replies on GST defects during inspectio...
Goods and Services Tax : Madras High Court sets aside GST liability order on non-payment under RCM, highlighting principles of natural justice and a 10% pr...
Goods and Services Tax : Madras High Court allows reconsideration on GST pre-deposit requirement amid inability to participate in personal hearing. Detaile...
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...
Goods and Services Tax : Stay updated with the latest Ministry of Finance notification (No. 07/2024) regarding the Nil interest rate for specified register...
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 ...
Goods and Services Tax : Rule 37(A) of CGST Rules! Learn about ITC reversal obligations, deadlines, and process. Team GSTN provides essential guidance for ...
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...
SCHEME OF PRESENTATION > Present System of Filing – GSTR 1 & GSTR 3B > Simplified New Return System √ Key Features of Monthly Return √ Key Features of Quarterly Return √ Brief Overview Transition to New Return System Download PPT on Latest Update in GST including New Return System PRESENT SYSTEM OF FILING GSTR […]
Petitioner-Assessee has to file his annual return for the Assessment Year 2017-18 by 31.8.2019 under the CGST and HGST. However, it is handicapped on account of inadvertent mistakes/errors having occurred while filing statutory fowls GSTR-1 and GSTR-3B, which can be corrected in view of legal provisions, however, same are not being accepted by official portal of the department.
Petitioner is seeking directions to respondents to refund late fee collected from him while filing Form GSTR-3B in his Cash Ledger in GST Portal so that he can utilise it for discharging his tax liabilities.
Liability to pay interest on delay filling of GSTR 3B on delayed payment of GST to be calculated on net cash component after adjusting Input Tax Credit and not on Gross amount 1. In this Article an attempt has been made by the author to examine the scope of the delayed filling of Return GSTR […]
Gujarat High Court in the matter of AAP & Co. vs UOI has grants interim relief in writ challenging imposition of late fees for late filing of GSTR-3B under Section 47 of the CGST Act.
GST Annual return date has again been extended upto 30 Nov 2019 for the year 2017-18 due to low return filing status by the assesses and request from various organizations to extend the due date due to various complexities and lack of clarity in GST annual return and reconciliation format. Different professionals, authors, speakers on […]
Andhra High Court through an interim order allowed assessee to manually rectify GSTR-3B returns for the months pertaining to FY 2017-18 . (Panduranga Stone Crushers v. Union of India). The petitioner has inadvertently and by mistake reported IGST input tax credit in all other ITC colum, The petitioner contended that in the absence of any […]
One month time left out to reconcile books of account of F.Y. 2018-19 to ensure that maximum Input Tax Credit (ITC) is claimed. As per the provision u/s 16(4) of CGST Act, 2017, a taxpayer can take input tax credit in respect of any invoice or debit note for supply of goods or services or […]
Pending admission, hearing and final disposal of this petition, to stay any recovery proceedings for the recovery of late fees for late filing of Form GSTR-3B for the period 1st July 2017 to 30th September 2018 for which returns are furnished between 1st July, 2017 to 21st December, 2018;
The comparison between the cumulative IGST payments in GSTR-1 and GSTR 3B would now be for the period April 2018 to March 2019 and the corresponding CA certificate evidencing that there is no discrepancy between the IGST amount refunded on exports under this circular and the actual IGST amount paid on exports of goods for […]
