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GST ITC for FY 2017-21Invoices can be Availed till Nov 30, 2021 If Return Filed: Jharkhand HC Orders Reconsideration in Light of S. 16(5) [Read Order]

In a recent ruling, the Jharkhand High Court ordered reconsideration of an input tax credit dispute after taking into account the subsequent...

GST ITC Reversal on Limitation Unsustainable After Retrospective Insertion of S.16(5) of CGST Act:...

Electrical Works for Factory Expansion Ineligible for ITC: AAR Rules Installations Form Part of...

GST Payers Entitled to avail ITC for FYs 2017-18 to 2020-21 on GSTR-3B Filed on or before...

COVID, Health Ailment, Fire Causes Delay in Filing GSTR-3B: Madras HC allows Dealer’s GST ITC citing...

Understanding GST ITC Refund Rejections: Key Reasons and Landmark Judgments

The Goods and Services Tax (GST) framework in India enables businesses to claim Input Tax Credit (ITC) for taxes paid on purchases, thereby reducing their output tax liability. In scenarios where...

GST ITC reversed on Grounds of Late Claim beyond Prescribed Time u/s 16(4): Madras HC quashes Order Considering S. 16(5) [Read Order]

The Madras High Court has quashed orders passed by the GST (Goods and Services Tax) Department that had reversed the input tax credit (ITC) claims of a registered taxpayer on grounds of late...

GSTR-9 Must Be Considered for ITC Claims Not Reflected in GSTR-3B: Calcutta HC [Read Order]

In a recent decision, the Calcutta High Court held that GSTR-9 annual returns must be considered for input tax credit (ITC) claims, even when such credit is not reflected in the monthly return filed...

Last Date to File Rectification Application to avail GST Amnesty Scheme on DRC 07 for 16(4) ITC Availment ends Today!

Today marks the final opportunity for eligible taxpayers to file rectification applications under the GST Amnesty Scheme announced for certain Input Tax Credit (ITC) disputes pertaining to Section...

Received GST SCN under Section 16(4)? Here’s What to Do [Find Draft Format Here]

When addressing a Show Cause Notice (SCN) issued under Section 16(4) of the CGST Act, 2017, it is vital to craft a clear and legally sound response. Below are steps and considerations for drafting...

Challenge on Validity of S. 16(2)(C) & S. 16(4) of CGST Act: Kerala HC Directs to Claim ITC applying Benefit under GST Circular [Read Order]

In a case challenging the validity of section 16(2)(c) and section 16 (4) of the central Goods and Service Tax ( CGST )Act, 2017,the High Court of Kerala directed to claim Input Tax Credit ( ITC )...

[BREAKING] Revenue cannot Levy Penalty on Belated GST Returns and then Disallow ITC due to Belated Filing: Madhya Pradesh HC [Read Order]

The Madhya Pradesh High Court recently held that the Revenue may not unfairly prejudice an Assessee by disallowing Input Tax Credit ( ITC ) citing delay in returns after already levying late fees for...