GSTR3B Archives - Tax Heal https://www.taxheal.com/tag/gstr3b Complete Guide for Income Tax and GST in India Tue, 19 Nov 2024 14:06:12 +0000 en-US hourly 1 https://wordpress.org/?v=7.1.4 RCM GST RETURN FILING ! HOW TO FILE GSTR 3B FOR REVERSE CHARGE TAX LIABILITY ! NEW RCM TAX ENTRY https://www.taxheal.com/rcm-gst-return-filing-how-to-file-gstr-3b-for-reverse-charge-tax-liability-new-rcm-tax-entry.html Tue, 19 Nov 2024 14:06:12 +0000 https://www.taxheal.com/?p=96744 RCM GST RETURN FILING ! HOW TO FILE GSTR 3B FOR REVERSE CHARGE TAX LIABILITY ! NEW RCM TAX ENTRY .

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]]> GSTR 3B FILING NEW Advisory I Avail ITC as per Law & GSTR 2B I CA Satbir Singh https://www.taxheal.com/gstr-3b-filing-new-advisory-i-avail-itc-as-per-law-gstr-2b-i-ca-satbir-singh.html https://www.taxheal.com/gstr-3b-filing-new-advisory-i-avail-itc-as-per-law-gstr-2b-i-ca-satbir-singh.html#respond Sat, 18 Jun 2022 12:59:54 +0000 https://www.taxheal.com/?p=92115 GSTR 3B FILING NEW Advisory I Avail ITC as per Law & GSTR 2B I CA Satbir Singh Availing ITC as per law and GSTR2B 18/06/2022 For some of the taxpayers, there was an issue in relation to duplicate entries in GSTR2B which has since been fixed and correct GSTR 2B has been generated. In… Read More »

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Availing ITC as per law and GSTR2B

18/06/2022

For some of the taxpayers, there was an issue in relation to duplicate entries in GSTR2B which has since been fixed and correct GSTR 2B has been generated. In this regard, taxpayers while filing GSTR3B are advised to check and ensure that the value of ITC they are availing is correct as per the law.
They may check the correct ITC value from download of Auto drafted ITC statement GSTR2B or pdf of System Generated GSTR3B or on the ITC observed on the mouse hover of Table 4 in GSTR3B, particularly in any such case where there is any difference observed between the correct figures available at places as stated above and the prefilled GSTR3B observed on screen.

]]> https://www.taxheal.com/gstr-3b-filing-new-advisory-i-avail-itc-as-per-law-gstr-2b-i-ca-satbir-singh.html/feed 0 GSTR 3B FILING CLARIFICATION I GSTR 2B ITC CLAIM in Next QUARTER I CA Satbir Singh https://www.taxheal.com/gstr-3b-filing-clarification-i-gstr-2b-itc-claim-in-next-quarter-i-ca-satbir-singh.html https://www.taxheal.com/gstr-3b-filing-clarification-i-gstr-2b-itc-claim-in-next-quarter-i-ca-satbir-singh.html#respond Mon, 06 Jun 2022 08:26:45 +0000 https://www.taxheal.com/?p=92044 GSTR 3B FILING CLARIFICATION I GSTR 2B ITC CLAIM in Next QUARTER I CA Satbir Singh   GSTR2B ITC Claim in Next month/Quarter in GSTR 3B Taxpayer is under QRMP scheme. He has filed GST Returns for March quarter. However, now he finds a few TAX INVOICE RELATING TO PURCHASES WHEREIN ITC NOT AVAILED IN… Read More »

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GSTR2B ITC Claim in Next month/Quarter in GSTR 3B

Taxpayer is under QRMP scheme. He has filed GST Returns for March quarter. However, now he finds a few TAX INVOICE RELATING TO PURCHASES WHEREIN ITC NOT AVAILED IN MARCH QUARTER .

Query-

  • Can we claim ITC of those invoices in June quarter ? However, In above case, Purchase Invoice was uploaded in his GSTR-2B in March quarter, so those invoices will not appear in June quarter GSTR-2B.
  • WHETHER ANY interest liability in this respect ?

My Opinion

  • ITC of those invoices in June quarter since already communicated in GSTR 2B of March
  • Interest will not be applicable.

Refer

Section 16(4) of CGST Act 2017 : Last date to claim ITC

(4) A registered person shall not be entitled to take input tax credit in respect of any invoice or debit note for supply of goods or services or both after the due date of furnishing of the return under section 39 for the month of September following the end of financial year to which such invoice or  debit note pertains or furnishing of the relevant annual return, whichever is earlier:

]]> https://www.taxheal.com/gstr-3b-filing-clarification-i-gstr-2b-itc-claim-in-next-quarter-i-ca-satbir-singh.html/feed 0 GST DATES EXTENDED FOR APRIL 2022 i NOTIFICATION I GSTR 3B PMT 6 I CA SATBIR SINGH https://www.taxheal.com/gst-dates-extended-for-april-2022-i-notification-i-gstr-3b-pmt-6-i-ca-satbir-singh.html https://www.taxheal.com/gst-dates-extended-for-april-2022-i-notification-i-gstr-3b-pmt-6-i-ca-satbir-singh.html#respond Wed, 18 May 2022 04:06:11 +0000 https://www.taxheal.com/?p=91925 GST DATES EXTENDED FOR APRIL 2022 i NOTIFICATION I GSTR 3B PMT 6 I CA SATBIR SINGH

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]]> https://www.taxheal.com/gst-dates-extended-for-april-2022-i-notification-i-gstr-3b-pmt-6-i-ca-satbir-singh.html/feed 0 New Changes in GSTR 3B return Filing I CA Satbir Singh https://www.taxheal.com/new-changes-in-gstr-3b-return-filing-i-ca-satbir-singh.html https://www.taxheal.com/new-changes-in-gstr-3b-return-filing-i-ca-satbir-singh.html#respond Sun, 09 May 2021 15:18:19 +0000 https://www.taxheal.com/?p=89316 New Changes in GSTR 3B return Filing I CA Satbir Singh

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