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 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 ...

In light of recent modifications to the GSTR-9 and GSTR-9C forms, chartered accountants are advocating for a three-month extension on the submission of Goods and Services Tax annual returns for FY ...

The GST annual return, GSTR-9, is rarely discussed until a tax notice lands in a taxpayer’s inbox. With the December 31 ...

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 ...

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

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

The Jammu & Kashmir and Ladakh High Court held that once a GST appeal is filed electronically within the statutory period ...

The company informed the stock exchanges -- NSE and BSE -- that it is reviewing each order and pursuing legal remedies.

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 ...