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GST - Highlights / Catch Notes

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Validity Of Order - Tax demand based on Audit observations - ...

GST

April 9, 2024

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 between the issue of turnover reconciliation and the differences between the GSTR 3B return and Form 26AS. - The High Court noted the lack of documentation regarding turnover from Tamil Nadu but acknowledged potential duplication in the issues raised. Consequently, the Court set aside the impugned order and provided specific terms for further proceedings, including allowing the petitioner to file a reply with supporting documents and directing a fresh order within a specified timeframe.

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

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

  3. 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...

  4. Sanction of pending IGST refund claims where the records have not been transmitted to ICEGATE due to GSTR-1 and GSTR- 3B mismatch error - Circular

  5. Failure to mention details of inter-State supplies made to unregistered persons in FORM GSTR-3B and FORM GSTR-1 may attract penalty u/s 125

  6. Dates for filing of FORM GSTR-1 and FORM GSTR-3B have been put in a calendar format for ease of understanding

  7. Guidelines for filing of return in FORM GSTR-3B FOR July 2017, determination of tax payable, adjustment of ITC, payment of tax by 20.8.2017 etc.

  8. Central Goods and Services Tax (Fifth Amendment) Rules, 2020. - Filing of NIL GSTR-3B return through SMS

  9. Exporters advised to file Table 6A and GSTR 3B for processing of IGST Refund and for Refund of the unutilized Input Tax Credit;

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

 

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