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...
The Orissa High Court set aside a GST order demanding over Rs. 10 crore due to alleged ITC mismatch, citing violation of natural justice as taxpayer’s reply was ignored.
Calcutta High Court remands ITC denial for late GSTR-3B, directing reconsideration under Section 16(5) of the GST Act for Diamond Timber Industries.
Key changes to GST returns are coming. Understand the non-editable GSTR-3B liability, GSTR-1A for corrections, and updated HSN code requirements for B2B and B2C supplies to ensure compliance.
Calcutta High Court overturns ineligible ITC demand against Niranjan Paul, citing authorities’ failure to consider crucial evidence of goods movement and supplier’s valid registration.
Convert multiple GSTR-3B PDF files to Excel effortlessly with this tool. Designed for tax professionals and businesses, it automates data extraction for GST compliance.
Understand how to manage inadvertently rejected invoices, debit notes, and credit notes on IMS, including ITC claims for recipients and liability impacts for suppliers.
Allahabad High Court rules filing a certified copy under GST Rule 108 is not mandatory if appeal is filed electronically with relevant records. Cites Delhi HC precedent.
Madras High Court orders GST dept. to hear contractor’s delayed appeal, citing confusion over applicable GST rates as a valid reason for the delay.
Madras High Court rules the 60-day period under Sec 62(2) of GST Act for filing returns after a best judgment order is directory, not mandatory.
Calcutta High Court rules GSTR-1 and GSTR-3B discrepancies don’t allow direct tax recovery under Section 75(12) of the CGST Act if GSTR-1 data is included in GSTR-3B.
