Begin typing your search above and press return to search.
GSTN Issues Important Advisory on GSTR-1/1A HSN Reporting Requirements
The Goods and Services Tax Network ( GSTN ) has released an important update regarding changes to HSN code reporting in Table 12 of GSTR-1/1A,...
Non-Filing of GSTR-3B Due to Covid Prevents ITC Claim before Prescribed Date: Madras HC Quashes Orders Citing Sec. 16 Amendment [Read Order]
The Madras High Court quashed demand notices issued for denial of Input Tax Credit ( ITC ) on account of delay in filing GSTR-3B returns due to covid, citing the retrospective amendment made to...
![Non-Filing of GSTR-3B Due to Covid Prevents ITC Claim before Prescribed Date: Madras HC Quashes Orders Citing Sec. 16 Amendment [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/GSTR-3B.jpg "Non-Filing of GSTR-3B Due to Covid Prevents ITC Claim before Prescribed Date: Madras HC Quashes Orders Citing Sec. 16 Amendment [Read Order]")
Can GST Returns Be Amended After the Due Date Prescribed Under the GST Law? Know Relevant Court Rulings
Under India’s Goods and Services Tax (GST) framework, the accurate filing of returns is critical to ensuring tax compliance and the seamless flow of Input Tax Credit (ITC). However, practical...
Madras HC Permits Rectification of clerical errors in GSTR-1 beyond statutory timelines under CGST Act [Read Order]
The Madras High Court held that clerical errors must be rectifiable even beyond statutory timelines. Further held that denial of ITC to buyers for no fault of theirs results in double taxation and...
![Madras HC Permits Rectification of clerical errors in GSTR-1 beyond statutory timelines under CGST Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/GSTR-1-Madras-HC-CGST-Act-taxscan.jpg "Madras HC Permits Rectification of clerical errors in GSTR-1 beyond statutory timelines under CGST Act [Read Order]")