The dispute concerned reversal of ITC based solely on mismatch between GSTR-2A and GSTR-3B. The High Court held that failure to consider the CBIC Circular prescribing the procedure vitiated the order ...

The state Goods and Services Tax (GST) department has launched a 10-day focused drive across all eight districts of the Chh.

The court held that ITC disclosed in the annual return cannot be rejected solely because it was missed in monthly returns. Appellate authorities must give clear reasons before denying such ...

The Karnataka High Court held that bona fide errors in GSTR-3B returns are rectifiable and cannot be a ground to initiate proceedings under Section 73 of the KGST /CGST (Central Goods ...

Micro enterprises are defined as businesses with annual turnover of up to Rs 10 crore under the revised MSME norms.

BCAS urges GST Council to extend GSTR-9 and GSTR-9C filing deadline for FY 2024–25, citing major compliance challenges from ...

In light of recent modifications to the GSTR-9 and GSTR-9C forms, chartered accountants are advocating for a three-month ...

Hero MotoCorp said the tax demand is not maintainable in law and added that it will challenge the order through appropriate ...

The Calcutta High Court in a matter concerning non-disclosure of Cess in monthly return GSTR-3B which came to be rectified by ...

The Union government is considering measures to ease the goods and services tax (GST) compliance burden for small businesses ...

India’s 73 million MSMEs contribute 30% to the GDP and 45% to the overall exports. The proposed reforms, which follow a cut ...