PORTAL RELATED UPDATES
|
Dated |
Subject |
| 16/11/2024 |
Important advisory on GSTR 2B and IMS |
| 13/11/2024 |
Advisory on IMS on Supplier View |
| 12/11/2024 |
Advisory regarding IMS during initial phase of its implementation |
| 17/10/2024 |
Additional FAQs on IMS |
| 14/10/2024 |
Attention - Advisory on IMS |
| 22/09/2024 |
Frequently Asked Questions on IMS |
| 17/09/2024 |
Draft Manual on Invoice Management System |
| 03/09/2024 |
Invoice Management System |
CIRCULARS
| Circular No. | Subject |
| Circular No. 193/05/2023-GST dt.17.07.2023 | Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for the period 01.04.2019 to 31.12.2021 |
| Circular No. 183/15/2022-GST,dt 27.12.2022 | Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for FY 2017-18 and 2018-19 |
COMMUNITY INSIGHTS
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Topic |
Publish Date |
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IMS - A new feature on GST Portal The Goods and Services Tax Network (GSTN) is consistently enhancing its GST portal by implementing new features and improvements to streamline the process of tax compliance for taxpayers. These updates aim to simplify the filing of tax returns, improve transparency, and ensure a more efficient and user-friendly experience for all users interacting with the GST portal. The Invoice Management System (IMS), is also............. Read More |
07.09.2024 |
CASE LAW
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Particulars |
One liner |
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2025(03)LCX0321 Delhi High Court B Braun Medical India Private Limited |
As the assesse name is correctly mentioned on the invoices, ITC could not be denied due to a suppliers clerical error of mentioning wrong GSTN |
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2025(02)LCX0301 Gauhati High Court Mcleod Russel India Ltd |
As regards challenge to validity of Section 16(2)(c) of the CGST Act, it is settled case that if selling dealer has failed to deposit the tax collected by him from the purchasing dealer, department shall proceed against the defaulting selling dealer to recover such tax and the purchasing dealer cannot be denied ITC and as regards challenge to validity of Section 16(2)(aa), matter to be listed for hearing in due course. |
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2024(01)LCX0492 Bombay High Court Railroad Logistics (India) Private Limited |
Rectification in GSTR-1 is permitted to the assessee, if there is no loss of revenue to the department. |
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2024(01)LCX0491 Bombay High Court Anvita Associates |
Rectification in GSTR-1 is permitted to the assessee, if there is no loss of revenue to the department. |
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2023(12)LCX0101 Supreme Court of India Suncraft Energy Private Limited |
Extent of demand being on the lower side, SC is not inclined to interfere in exercise of powers under Article 136 of the Constitution of India. |
|
Calcutta High Court Suncraft Energy Private Limited |
ITC cannot be denied without conducting any enquiry on the supplier and without effecting any recovery. |
