Tag Archives: Thiruvananthapuram

ITC Claimed for FY 2017-18 Is Allowable as Belated Returns Filed Before Section 16(5) Cut-Off

By | August 31, 2026
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ITC Claimed for FY 2017-18 Is Allowable as Belated Returns Filed Before Section 16(5) Cut-Off ITC Claimed for FY 2017-18 Is Allowable as Belated Returns Filed Before Section 16(5) Cut-Off Issue Whether Input Tax Credit (ITC) for FY 2017-18 can be disallowed as time-barred under Section 16(4) when GSTR-3B returns were filed belatedly prior to… Read More »

No Penalty Under Section 129 for Missing E-Way Bill During Same-GSTIN Stock Transfer Without Tax Liability

By | August 21, 2026
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No Penalty Under Section 129 for Missing E-Way Bill During Same-GSTIN Stock Transfer Without Tax Liability Issue Whether penalty under Section 129 can be levied for transit without an e-way bill when the movement of goods is an internal stock transfer between premises carrying the same GSTIN with no underlying tax liability. Facts Movement of… Read More »