Goods and Services Tax : The article explains how IMS makes accepted invoice records the basis for ITC eligibility, strengthening compliance, fraud detecti...
Goods and Services Tax : The article explains how the GSTAT held that a mere mismatch between GSTR-1 and GSTR-3B is insufficient to invoke Section 74 witho...
Goods and Services Tax : GSTAT held that a mere mismatch between GSTR-1 and GSTR-3B does not automatically establish tax evasion or justify proceedings und...
Goods and Services Tax : The issue concerns confusion regarding the purpose and sequencing of GSTR-1 and GSTR-3B filings. The key takeaway is that GSTR-1 s...
Goods and Services Tax : ICAI clarified that ITC wrongly reversed under Table 4(B)(1) instead of Table 4(B)(2) can still be reclaimed within statutory time...
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 : The assessment was based on four discrepancies: reconciliation issues between GSTR-1 and GSTR-3B, input tax credit (ITC) mismatch ...
Goods and Services Tax : The Karnataka High Court ruled that ITC for FY 2018-19 cannot be denied merely because import and SEZ transactions were absent fro...
Goods and Services Tax : The Madras High Court remanded an ex parte assessment arising from a GSTR-3B and GSTR-2A mismatch after finding that the assessee ...
Goods and Services Tax : The Karnataka High Court quashed ex-parte GST adjudication orders after the taxpayer claimed it could explain discrepancies betwee...
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 : CBIC extends due date for filing March 2026 GSTR-3B to April 21, 2026, for registered persons under Section 39 of the CGST Act....
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...
Madras High Court directs re-admission of GST appeal by Tvl. Bullmenn Motors, condoning 70-day delay due to managing partner’s medical treatment.
This article provides a summary of crypto taxation in India, covering the 30% income tax on gains, 1% TDS, and 18% GST on platform services.
KSCAA represents to the Finance Minister on GST Rule 37A, seeking to enable ITC reclaim when tax is paid via DRC-03 or recovered, addressing current limitations.
A GST portal glitch allows incorrect ITC utilization in GSTR-3B, risking notices and penalties for businesses. Learn the legal ITC order and how to protect your compliance.
Madras High Court quashes GST interest levy on Tamil Nadu State Transport Corporation, citing technical issues and an existing balance in the electronic cash ledger.
Understand the upcoming changes to GSTR-3B Table 3.2. From July 2025, inter-State supply values will be non-editable, requiring amendments via GSTR-1A or subsequent GSTR-1/IFF filings.
Allahabad High Court grants interim relief in a Section 73 GST proceeding, staying coercive action for a petitioner disputing ITC availment due to payment issues.
Rule 88B (1) of the GGST Rules, 2017 aims to rationalize interest liability and avoid undue burden on taxpayers who deposit cash on time but delay filing the return. Here’s a detailed look at what Rule 88B(1) states and its practical implications.
Are you tired of the painstaking, manual process of GST reconciliation? Do you spend hours cross-referencing your GSTR-3B ITC data with GSTR-2B, trying to pinpoint discrepancies? What if there was a simple, automated solution right within your familiar Excel environment?
Analysis of GSTR-1 vs GSTR-3B mismatch, Section 128A interest/penalty waiver, and the controversial CBIC circular. Legal challenge advised for denials.
