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...
Madras High Court remands GST mismatch case for Tvl. Prabha Drug House, finding tax authorities failed to credit 58% payment via electronic ledger.
Patna High Court rules GST recovery orders invalid if returns are filed post-Section 62 assessment, citing legal fiction and prior precedent.
GSTN’s new rule hard-locks GSTR-3B auto-populated data from July 2025, requiring GSTR-1/1A for corrections. This aims to boost data consistency and curb tax evasion.
Taxpayers face auto-population issues in GST amnesty Forms SPL-01/02 for demand orders and pre-deposits. File applications and attach payment proof for verification.
GSTN resolved a technical issue for QRMP taxpayers on the GST Portal. Refund applications can now be filed, provided GSTR-3B for relevant invoices is submitted.
GST Portal advisory states GSTR-3B auto-populated liability will be non-editable from July 2025 tax period. Amendments must be made via GSTR-1A before filing GSTR-3B.
Petitioner is a Pvt. Ltd. Company and registered with GST department. Petitioner was an authorized dealer of Ford India Pvt. Ltd. and was engaged in selling of motor cars, vehicle and part thereof and their repair and services.
Gujarat High Court clarifies ITC reversal rules: Fresh demands invalid if already reversed, even late. Focus on interest/penalties, not double payment.
Patna High Court directs GST authorities to allow rectification of GSTR-3B return to align with GSTR-1, citing inadvertent clerical error and judicial precedents.
Madras HC directs Shalu Cabs to appeal ex-parte GST order, citing accountant’s failure to inform, permits appeal beyond limitation if filed promptly.
