Goods and Services Tax : Learn how to address GST notices on excess ITC claimed in GSTR-3B compared to GSTR-2B with structured replies, reconciliation step...
Goods and Services Tax : Learn about auto-populated liability in GSTR-3B, amendments via GSTR-1A, and upcoming restrictions on modifying pre-filled GST ret...
Goods and Services Tax : Learn about interest applicability on delayed GST payments, including tax paid via E-cash or E-credit ledger balances, and its imp...
Goods and Services Tax : Learn about ITC reversal under GST Rule 37 for unpaid invoices, reporting in GSTR-3B, interest charges, and reclaiming reversed IT...
Goods and Services Tax : Explore Section 61 of CGST Act, covering scrutiny of GST returns, officer's authority, taxpayer obligations, and implications for ...
Goods and Services Tax : CBIC detected Rs. 36,374 crore worth of fake ITC in FY 2023-24 involving 9,190 cases. Key measures and data on ITC fraud detection...
Goods and Services Tax : Bikaner Tax Consultants Association seeks an extension of the Income Tax Return filing deadline due to ITD portal glitches and iss...
Income Tax : Addressing glitches in ITD portal, the Association of Tax Lawyers requests an extension for the ITR filing deadline due to signifi...
Goods and Services Tax : Explore the impact of the 53rd GST Council Meeting recommendations, including waivers on interest and penalties under Section 73, ...
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 : Gujarat High Court quashes ₹1.63 Cr GST demand, ruling SEZ to DTA supply as import. Proper adjudication required for tax assessm...
Goods and Services Tax : Chhattisgarh HC dismisses writ petition on GSTR-3B error, citing alternative appellate remedy under GST law, requiring a pre-depos...
Goods and Services Tax : Karnataka High Court remanded GST case for fresh consideration due to the amendment in the time limit for filing returns....
Goods and Services Tax : Andhra Pradesh HC rules cancellation of GST registration without personal hearing is illegal, directing the government to reconsid...
Goods and Services Tax : Jharkhand HC rules on GST reconciliation issues in VE Commercial Vehicles Ltd. vs. UOI. Understand compliance challenges and tax a...
Goods and Services Tax : GSTN delays hard-locking auto-populated liability in GSTR-3B from January 2025. Change to be introduced soon. Taxpayers advised to...
Goods and Services Tax : Draft GSTR-2B for December 2024 (Oct-Dec 2024 quarter) will be generated on January 16, 2025, following extended return filing dea...
Goods and Services Tax : Deadline for filing GSTR-3B for December 2024 extended to Jan 22, 2025. QRMP filers' due dates vary by state: Jan 24 or Jan 26, 20...
Goods and Services Tax : Due date for October 2024 GSTR-3B filing for Murshidabad, West Bengal, extended to 11th December 2024 vide GST Notification No. 30...
Goods and Services Tax : CBIC extends the GSTR-3B filing due date for October 2024 to November 30, 2024, for registered persons in Manipur under GST Notifi...
On 24th June 2019 the Hon’ble Gujarat High Court has given a landmark ruling in the case of AAP & Company, Chartered Accountants v/s Union of India that the FORM GSTR-3B is not a ‘Return’, rather Return specified for Section 39 in FORM GSTR-3 is a ‘Return’.
Whether the return in Form GSTR-3B is a return required to be filed under Section 39 of the CGST Act/GGST Act; Whether the aforesaid press release is valid and in consonance with Section 16(4) of the CGST Act/GGST Act only if Form GSTR-3B is a return required to be filed under Section 39 of the CGST Act/GGST Act.
Time limit for availing ITC for F.Y. 2017-18 is last date of filing annual return (31/8/2019) As per section 16(4) of CGST Act, 2017, last date for taking input tax credit in respect of invoice or debit note pertaining to a financial year is Due date of furnishing of return under section 39 of CGST […]
Willowood Chemicals Pvt. Ltd. Vs Union of India (Gujarat High Court) For the reasons assigned in the Special Civil Application No.15925 of 2018, decided on 10/07/2019, this writapplication is allowed to the extent that the writ applicants are entitled to the interest for the delayed payment at the rate of 9% per annum. The authority […]
The Hon’ble High Court of Gujarat in a recent decision has held that GSTR 3B is not a return in terms of Section 39 of the CGST Act, 2017 (‘Act’). Judgment was given in the case of AAP And Co. Vs Union of India (Gujarat High Court). In relation to a writ petition filed against […]
AAP And Co. Vs Union of India (Gujarat High Court) The writ-application has been filed seeking quashing and setting aside of the press release dated 18th October 2018 to the extent that its para 3 purports to clarify that the last date for availing the input tax credit relating to the invoices issued during the […]
Vishnu Aroma Pouching Pvt Ltd Vs. Union Of India (Gujarat High Court) In a magic show, every spectator is well aware that magic does not exist but still at the end he is amazed and left in awe by the magician. The so called magic happens right infront of their eyes but unable to decode […]
