Category Archives: GST

HSN CODE IN GSTR 1 AND GSTR 1A NEW CHANGE FROM FEB 2025

Implementation of mandatory mentioning of HSN codes in GSTR-1 & GSTR 1A Jan 22nd, 2025 After successful implementation of Phase-I & Phase-II now Phase-III regarding Table 12 of GSTR-1 & 1A is being implemented, from return period February 2025. In this phase manual entry of HSN has been replaced by choosing correct HSN from given Drop down. Also, Table-12… Read More »

GSTR 3B FILING AND IMPACT OF CREDIT NOTE REJECTION on TAX LIABILITY ! CA SATBIR SINGH

Appellate order was stayed pending the constitution of the Appellate Tribunal. Summary in Key Points: Issue: What interim relief can be granted to an assessee who wishes to appeal an order but cannot do so because the Appellate Tribunal has not been constituted? Facts: The assessee sought to appeal an order before the GST Appellate… Read More »

Order under section 73 was set aside due to non-service of mandatory notice. Summary in Key Points: Issue: Whether a GST demand order passed under Section 73 is valid when the assessee was not served with the show cause notice, thus denying them an opportunity to be heard. Facts: The assessee claimed that the show… Read More »

Order under section 73 was set aside due to improper service of notice on “additional notices and orders” tab on GST Portal Summary in Key Points: Issue: Whether a GST demand order passed under Section 73 is valid when the assessee was not properly served with the notices, leading to a violation of natural justice.… Read More »

Incorrect Application of section 129 Penalty Provision in GST , order set aside and matter remanded for readjudication due to lack of proper notice. Summary in Key Points: Issue: Whether the penalty was correctly levied under Section 129(1)(b) of the GST Act, considering a clarification issued by the CBIC and the assessee’s claim that Section… Read More »

GST Order demanding differential ITC without proper service of show cause notice was set aside and remanded. Summary in Key Points: Issue: Whether an assessment order passed under Section 74 of the GST Act was valid when the assessee was not given a proper opportunity of hearing and the show cause notice was not served… Read More »

GST Order Invalid if proper officer failed to determine the tax and relied on the outcome of proceedings in another state. Summary in Key Points: Issue: Whether a tax demand order passed under Section 73 of the GST Act was valid when the proper officer failed to determine the tax and relied on the outcome… Read More »