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1. Input Tax Credit - credit was not effected in Form GSTR-2A - If on examination of the evidence submitted by the assessee, the assessing officer is satisfied that the...

2. Input tax credit - Belated filing of return by the supplier - The applicant is not entitled for input tax credit claimed by him on the invoices raised by the upplier...

3. Difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for the period 01.04.2019 to 31.12.2021. - CBIC clarified the...

4. Liability of tax arising on account of inadvertent error - mismatch between the petitioner's GSTR 1 and GSTR 3B returns The High Court noted the certificates from...

5. Service of SCN - discrepancies pertaining to difference in turn over between GSTR 1 and GSTR 3B, difference between GSTR 3B Vs GSTR 2A - input mismatch - This Court to...

6. Time limit for availing Input Tax Credit (ITC) - whether GSTR-3B is a return u/s 39(1) of GST Act - Held No - press release dated 18th October 2018 could be said to be...

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. Input tax credit of GST paid - The applicant is not eligible for availment of input tax credit of GST paid on goods and services for laying of transfer pipeline and the...

9. Eligibility for Input Tax Credit - Failure to report outward supply - The objection of the petitioner is that most of these items do not fall within the reverse charge...

10. Input Tax Credit (ITC) - validity of demand raised before issuance of show cause notice (SCN) - summary of notice in Form DRC-01 - mismatch of the GST payable on inward...

11. Permission to correct Form GSTR-1 - Admittedly, the 31st of March 2019 was the last date by which rectification of Form – GSTR 1 may be sought. However, and also...

12. Validity of Circular issued by the CBIC - Jurisdiction - imposition on rectification of Form GSTR­-3B in respect of the period in which the error had occurred - A...

13. Carry forward of excess payment of tax as ITC for next year - Allegation of availment of excess input tax credit - . The appellant argued that the net tax payable for...

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

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