Blogarama: The Oldest Blog Directory

Delve into SOP for overseeing ineligible IGST ITC reversals by taxpayers in GSTR 3B. This article sheds light on GST regulations, procedures, and examples. The post Monitoring IGST ITC Reve… Read More

Learn about impact of excess Input Tax Credit (ITC) availment on GSTR 1 filing. Discover newly introduced Rule 88D and its implications for addressing ITC mismatches between GSTR 3B and GST… Read More

Notification No. 44/2023-Central Tax, dated 25th August 2023, prolongs the deadline for submitting FORM GSTR-7 for the months of April, May, June, and July 2023. This extension is applicable… Read More

Notification No. 43/2023-Central Tax, dated 25th August 2023, postpones the deadline for filing FORM GSTR-3B for the quarter ending June 2023. This extension applies to registered individual… Read More

Notification No. 42/2023-Central Tax extends FORM GSTR-3B submission for April-July 2023 for businesses in Manipur. Dive deep into this amendment. The post Extension of Due Date: GSTR-3B for… Read More

Due date for GSTR-1 for April-July 2023 extended for businesses in Manipur. Detailed insights into the Notification No. 41/2023-Central Tax amendments. The post Extension of Due Date for FOR… Read More

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Pre requisite 1.  Newer Versions of Excel (2019,2021 or Office 365) Instructions 1.Copy the Folder location and pdf name and paste in Yellow colour Cells and then Click on GSTR-9 or GST… Read More

1. Clarification on the availing of Input Tax Credit (ITC) in GSTR-3B and GSTR-2A for the period 01.04.2019 to 31.12.2021 | Circular No. 193/05/2023-GST Background: CBIC has clarified… Read More

Tally Solutions, a renowned provider of business management software, has recently launched TallyPrime 3.0 – the latest version of its flagship software. Features of TallyPrime 3.0 inc… Read More

GSTR 9C is a statement that reconciles the figures filed in GSTR 9 Annual return vis-à-vis figures mentioned in audited annual financial statements. It has to be submit… Read More

Mandatory Compliances of Private Limited Company If your company is registered in India, you must be aware of and adhere to the many requirements outlined by corporate laws, like the Com… Read More

Explore the Kerala High Court's judgment in Diya Agencies vs. State Tax Officer, highlighting that denying input tax credit based solely on GSTR-2A is unjust. The post Non-Reflection in GSTR… Read More

In today’s digital age, efficient tax management is paramount for businesses of all sizes. Understanding and navigating the intricacies of Goods and Services Tax (GST) is crucia… Read More

Explore Diya Agencies vs. State Tax Officer case where Kerala High Court remanded ITC denial due to GSTR 2A non-reflection. Legal analysis and implications discussed. The post ITC Denied Des… Read More

GST Composition Scheme The landscape of Goods and Services Tax (GST) compliance can be a daunting terrain for small individual business owners and professionals. Meeting the requirements… Read More

In today’s fast-paced business landscape, it’s crucial to stay ahead of the curve when it comes to understanding and managing your taxes. Among the various tax-related acronyms y… Read More

Cases Covered: M/S SHIVBHOLA FILAMENTS PRIVATE LIMITED versus ASSISTANT COMMISSIONER CGST & ANR Facts of the Cases: The petitioner filed the refund application under the inverted rated… Read More

The GSTR 2A was introduced in GST in 2018. Many taxpayers had the confusion whether they can take the ITC if not appearing in GSTR 2A. At that time a clarification was given by the departmen… Read More

Impact of GST Registration on SMEs The Goods and Services Tax (GST) stands as a watershed moment in the annals of India’s taxation system. A comprehensive reform that replaced the… Read More

Small and medium-sized businesses, the backbone of the Indian economy, are crucial to export, GDP, job creation, and inclusive growth. They may believe that the cost of compliance has increa… Read More

GST Annual Return Filing In a significant stride towards simplifying India’s intricate tax structure, the Goods and Services Tax (GST) emerged as a transformative reform. This comp… Read More

Kerala High Court ruled that purchasers cannot be denied Input Tax Credit (ITC) based solely on discrepancies in GSTR-2A Form. Learn more about this significant decision. The post Input Tax… Read More

GST LUT Filing In the labyrinth of India’s taxation landscape, the Goods and Services Tax (GST) stands as a transformative milestone. Its ripple effects have touched businesses of… Read More

By Hon’ble Patna High Court In the matter of Gobinda Construction Vs Union of India through the Secretary (Patna High Court) (Civil Writ Jurisdiction Case No. 9108 of 2021) Th… Read More

GST Return Filing Goods and Services Tax, commonly known as GST, is a transformative taxation system in India. Launched on July 1, 2017, it aimed to streamline the country’s comple… Read More

Reading Time: 8 minutesEvery business owner and dealer who is registered under the GST system must file GST returns based on the nature of their business or transactions. In this blog, let… Read More

GST annual return filing is a crucial obligation that businesses operating under the Goods and Services Tax (GST) regime must fulfil. This process serves as a comprehensive summary of a… Read More

Important advisory: The auto population of e-Invoice data in GSTR-1 will be temporarily halted from 26th to 29th September 2023 due to system upgrades. Details provided. The post Advisory: T… Read More

The Government of Goa vide gazette notification has clarified that the persons making supplies of goods through an electronic commerce operator who is required to collect tax at source are e… Read More

Read about Kerala High Court's decision on GST registration cancellation due to non-filing of GSTR-3B returns for six months and implications for taxpayers. The post Non-filing of GSTR-3B ov… Read More

Kerala High Court directs readjudication of input tax credit (ITC) claim, stating that discrepancies between GSTR 2A and GSTR 3B alone cannot be grounds for denial The post ITC Cannot Be Den… Read More

Reading Time: 4 minutesBusiness owners know the significance of the credit note. What is a credit note? A credit note is a financial document that lets you purchase goods from the customer… Read More

For GST taxpayers, the month of October 2023 is essential since it is the last month to make adjustments for any accidental errors or real faults made while filing the GST returns for FY 202… Read More

Join our YouTube live session on 08/10/2023 to unravel significance of GSTR-9 in GST compliance. Discover key provisions, preparation tips, and expert insights The post Webinar on Practical… Read More

In the realm of taxation and fiscal regulation, Goods and Services Tax (GST) compliance is a cornerstone for businesses operating in India. This comprehensive taxation system has brought… Read More

GST, or Goods and Services Tax, stands as a pivotal element in the realm of taxation. It is a comprehensive indirect tax levied on the supply of goods and services in India. GST has revo… Read More

Explore latest GSTN advisory on DRC-01C compliance for managing input tax credit discrepancies in GSTR-2B and GSTR-3B. Learn the rules, process, and implications. The post GSTN Advisory on D… Read More

Cases Covered: SRM Engineering Construction Corporation Limited vs. the Assistant Commissioner Citations: 1. Assistant Commissioner (CT) LTU, Kakinada and others Vs. Glaxo Smith Kline Consu… Read More

Explore implications of Rule 88D in GST compliance as we delve into intricacies of GSTR-2B and GSTR-3B mismatch analysis, its pros, and cons. The post ITC Mismatch: GSTR-2B vs. GSTR- 3B (Rul… Read More

In the labyrinth of India’s taxation landscape, the Goods and Services Tax, or GST, stands as a transformative beacon. It is not just a tax reform but a systemic shift that has ush… Read More

What is GSTR-9 Annual Return? GSTR-9 is an annual return under the GST regime that consolidates all the monthly/quarterly returns filed during a financial year. It is a comprehensive documen… Read More

Reading Time: 7 minutesGST minimises the tax burden and guarantees adherence to tax payment regulations. Do we need a state code for GST? GST state code list and jurisdiction are significan… Read More

Goods and Services Tax (GST) has significantly transformed India’s taxation system, making it more streamlined and transparent. As part of the GST regime, businesses must file vari… Read More

In the complex landscape of Goods and Services Tax (GST) compliance in India, GSTR 9C is a crucial milestone. It is the document that financial heads and professionals across the country… Read More

Trade Facilitation measures Amnesty scheme for appeal filing till 31st January 2024 > Who will it benefit? Taxable persons > who could not file an appeal against a demand order passed… Read More

A new advisory on the implementation of the GST DRC-01C for Differences in ITC claimed in the R3B and accessible in GSTR-2B compliance is released by GSTN Read More

Enterprise Resource Planning (ERP) software and the constant advancement of technology are driving a significant revolution in the finance and accounting industries. With a special emphasis… Read More

Learn how to accurately fill GSTR-3B Table 4 ITC without changing auto-populated figures from GSTR-2B. Explore key changes, strategies, and an illustrated guide The post GSTR-3B – Tabl… Read More

Explore significant changes in GSTR 9 & 9C for FY 2022-23, compliance requirements, advanced issues, and best practices. Get expert tips for accurate filing. The post Key Changes in GSTR… Read More

Explore how non-filing of GSTR-3B by suppliers affects Input Tax Credit (ITC) and implications of Rule 37A in context of GST law. The post Reversal of ITC on Non-Filing of GSTR-3B by Supplie… Read More

Learn about GSTR-9 and GSTR-9C for FY 2022-23, including applicability, due dates, and a detailed analysis of various tables for annual returns and reconciliation statements. The post GSTR-9… Read More

The way companies conduct their operations and pay their taxes has significantly changed due to the implementation of the new GST system in India. To promote a culture of responsibility… Read More

Discover applicability of GSTR-9 and GSTR-9C for financial year 2022-23 and reporting requirements for different turnover categories. The post GSTR-9 Annual Return & GSTR-9C Reconciliati… Read More

In analysing the refutation of Input Tax Credit (ITC) due to discrepancies between GSTR 3B and GSTR 2A, it is crucial to keep in mind the underlying principles of law and the spirit of the G… Read More

Introduction The Goods and Services Tax (GST) system in India has significantly streamlined tax compliance and made the indirect tax regime more transparent. One important aspect of this sys… Read More

Kerala High Court's ruling in Mina Bazar vs. State Tax Officer-1 emphasizes that Input Tax Credit (ITC) cannot be denied solely due to GSTR 2A and 3B discrepancies. The post ITC cannot be de… Read More

Explore the similarities and differences between the UAE VAT-201 Return and India GSTR-3B Return, two essential tax filing processes for VAT and GST. The post UAE VAT-201 Return Vs India GST… Read More

Kerala High Court quashes an assessment order under CGST due to a mismatch in GSTR-1 and GSTR-3B without affording the petitioner an opportunity of hearing. The post Kerala HC Sets Aside CGS… Read More

Jakarta (24/10). Sejarah Indonesia mencatat para santri yang menjadi pahlawan nasional, di antara mereka terdapat nama Pangeran Diponegoro, KH Ahmad Dahlan pendiri Muhammadiyah, KH Hasyim As… Read More