Tag: GSTR-1
GST DAILY – 164
The GSTN added two new tables in GSTR-1 starting from January 2024 onwards specifically designed for reporting supplies on which…
Advisory on introduction of new Tables 14 & 15 in GSTR-1
15/01/2024 As per Notification No. 26/2022 – Central Tax dated 26th December 2022 two new tables Table 14 and Table…
GST DAILY – 158
Assessee’s request to amend/rectify Form GSTR-1 could not be rejected if wrong GSTIN mentioned inadvertently even if earlier periods The…
GSTR-1 can be rectified post due-date of furnishing details of outward supplies under Section 37(1) of the CGST Act
The Hon’ble Bombay High Court in this case allowed rectification of Form GSTR-1, post due-date of furnishing details of outward supplies under Section 37(1) of the CGST Act …
New Changes in GSTR-1 effective from 01.01.2024
GSTN has added two new tables in GSTR-1 starting from January 2024 onwards viz. Table 14 and Table 15.
ITC should not be disallowed because of entering the wrong GSTIN number of the recipient in Form GSTR-1
ITC was disallowed due to difference in GSTR-3B and GSTR-2A because of entering wrong GSTIN in GSTR-1
‘New GST rule may affect business’
All Kerala GST practitioners association said on Wednesday that input tax credit (ITC) reversal on account of the Rule 37A will dampen…
ITC Reversal on Account of Rule 37(A)
14/11/2023 1. Vide Rule 37A of CGST Rules, 2017 the taxpayers have to reverse the Input Tax Credit (ITC) availed…
No recovery to be effected based on difference in GSTR-1 and GSTR-3B without complying with Rule 88C of the CGST Rules
The Madras High Court in the case of M/s. Caterpillar India Pvt. Ltd. v. The Assistant Commissioner Chennai [WP No.…