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...
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 […]
