Calcutta High Court held that GSTR-9 returns should also be considered in case the Input Tax Credit (ITC) not reflected in GSTR-3B. Accordingly, matter restored for re-adjudication by considering GSTR ...
March 2025 is crucial for GST compliance, requiring businesses to complete 16 key actions. These include reconciling outward ...
The PAC said the inconsistencies highlight serious inefficiencies in the GST system's data validation and reconciliation ...
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Frequent regulatory changes, full automation under GST making compliance difficult and expansive for taxpayersReject: Rejected invoices (towards ineligible credits) are moved to the "ITC Rejected" section in GSTR-2B and do not auto-populate in GSTR-3B. Pending: Pending invoices remain on the dashboard for ...
Total number of Input Tax Credit (ITC) fraud cases and amount detected ... of outward supplies Other measures include filing of FORM GSTR-1 made mandatory before filing of FORM GSTR-3B for a ...
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