Category Archives: GST

GST order not valid if ITC denied on Commercial vehicle without providing hearing opportunity to assessee : High Court

By | May 21, 2024

GST order not valid if ITC denied on Commercial vehicle used for furtherance of business without providing hearing opportunity to assessee HIGH COURT OF MADRAS Tvl. Devi v. Deputy State Tax Officer-1 SENTHILKUMAR RAMAMOORTHY, J. W.P. NO. 10728 OF 2024 W.M.P. NOS. 11807 & 11808 OF 2024 APRIL  24, 2024 G. Derrick Sam and Adithya Reddy for the… Read More »

Category: GST

GSTR 4 LATE FEES FOR NOT FILING FY 2023- 24 GSTR4 RETURN I COMPOSITION TRADERS

By | May 1, 2024

GSTR 4 LATE FEES FOR NOT FILING FY 2023- 24 GSTR4 RETURN I COMPOSITION TRADERS The late fees for not filing GSTR-4 for FY 2023-24 are as follows: A maximum of Rs. 2,000 if your business is not eligible for the nil return filing benefit. This penalty is a combined maximum for CGST and SGST… Read More »

Advisory: Auto-populate the HSN-wise summary from e-Invoices into Table 12 of GSTR-1

By | April 11, 2024

Advisory: Auto-populate the HSN-wise summary from e-Invoices into Table 12 of GSTR-1 09/04/2024 Dear Taxpayers, 1.  GSTN is pleased to inform that a new feature to auto-populates the HSN-wise summary from e-Invoices into Table 12 of GSTR-1 is now available on the GST portal. This allows for direct auto-drafting of HSN data into Table 12 based… Read More »

Category: GST

Interest waived if could not file GST returns due to technical glitch on the portal : CBIC Notification

By | April 9, 2024

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notification No 07/2024 – Central Tax New Delhi, the 8th April, 2024 S.O. 1642(E).—In exercise of the powers conferred by sub-section (1) of section 50 read with section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (herein… Read More »