Home Highlights March 2022 Year 2022 This

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1. Time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers extended.

2. Interest liability - delay in furnishing GSTR-3B return - Liability imposed without any adjudication proceeding u/s 73 or 74 - despite disputing the liability towards...

3. Form and manner of furnishing details of outward supplies - New restriction imposed in furnishing GSTR-1 return for failure to furnish GSTR-3B returns in specified...

4. Extension of date for filing return in FORM GSTR-3B for the month of April, 2018

5. Legal validity of GSTR-3B returns - The said issued stands concluded on account of notification dated 09.10.2019 bearing No.49/2019, wherein an amendment has been made...

6. Rectification of mistake that has been crept in GSTR-3B - Whether the return in Form GSTR-3B is a return u/s 39 - The petitioner is permitted to rectify GSTR 3B...

7. Demand of GST - Discrepancy between the GSTR-3B returns and the auto populated GSTR-2A returns - The court observed that the tax demand solely pertained to the disparity...

8. Extends the due date for furnishing the return in FORM GSTR-3B for the month of April, 2022 till the 24th day of May, 2022 - Notification

9. Seeks to extend the due date for furnishing FORM GSTR-3B, Jan-March, 2020 returns for the taxpayers registered in Ladakh. - Notification

10. Return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for April, 2020 to September, 2020 - Notification as amended

11. The information furnished by the registered person in the return in FORM GSTR-3B would be reconciled by the department‟s system with the information furnished in...

12. Rule 61 - Where a return in FORM GSTR-3B has been furnished, after the due date for furnishing of details in FORM GSTR-2 - Special provisions for adjustment of tax dues,...

13. Validity of assessment order - mismatch between the GSTR 3B returns filed by the petitioner and the auto-populated GSTR 2A returns - The High court acknowledged the...

14. Validity Of Order - Tax demand based on Audit observations - variation between the GSTR 3B return and Form 26AS - The High Court observed that there could be duplication...

15. Reversal of ITC - wrongful availment of Input Tax Credit (ITC) on Car - The petitioner contended that despite reversing the ITC in the GSTR 3B return, the impugned order...