PORTAL RELATED UPDATES
|
Dated |
Subject |
| 22/09/2024 |
Frequently Asked Questions on IMS |
| 17/09/2024 |
Draft Manual on Invoice Management System |
| 03/09/2024 |
Invoice Management System |
CIRCULARS
| S.No. | Circular No. | Subject |
|
02. |
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 |
|
01. |
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 |
CASE LAW
|
Particulars |
One liner |
|
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. |
|
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. |
|
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. |