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Search results for: gstr 2a

CBIC Informs GST ITC Reconciliation From GSTR-2B Instead of GSTR 2A in GSTR 9

GST ITC Reconciliation in GSTR 9 Should be Done Using GSTR 2B, Not GSTR 2A

The assessees earlier were obligated to reconcile the Input tax credit claimed in FORM GSTR-3B with the information shown in FORM GSTR-2A as per sub-rule (4) was inserted into Rule 36 of the Central Goods and Services Rules, 2017 (“the CGST Rules”) w.e.f. October 09, 2019. Also, the same condition emerges as of the obligation […]

Madras HC’s Order In Case of M/s.Crystal Granites Vs. The Assistant Commissioner (ST)

Madras HC Orders 10% Pre-Deposit Reconsideration Due to GST Liability Mismatch (GSTR 3B vs GSTR 2A)

A reconsideration of the matter has been ordered by Madras HC on a 10% pre-deposit condition concerned with the mismatch between GSTR 3B and GSTR 2A, following a failure to respond to the Show Cause Notice ( SCN ). The applicant, Crystal Granites contested the order because the show cause notice and the impugned order […]

Madras HC's Order In the Case of Roshan Fruits India Pvt. Ltd Vs Assistant Commissioner

ITC Claimed as Per GSTR 2A Vs 3B: Madras HC Orders Dept. to Dispose Petition Within 30 Days

The Madras High Court in a ruling, asked the Goods and Services Tax (GST) department to dispose of the Rectification Petition within 1 Month since the applicant submitted the reconciled GSTR 2A and GSTR 3B correctly. The writ petition has been filed via the applicant, Roshan Fruits India Pvt. Ltd. asking for the consideration of […]

Madras HC's Order for Larsen and Toubro (L & T)

GST ITC in GSTR 2A Higher Than Reflected in GSTR 3B, Madras HC Gives Relief to L&T

The Madras High Court in a ruling granted relief to Larsen & Toubro by overturning the Goods and Services Tax ( GST ) order and remanding the case for reconsideration. Allegations emerge for the higher Input Tax Credit ( ITC ) shown in the Goods and Services Tax Returns ( GSTR-2A ) compared to what […]

Madras HC's Order for M/s.Subh Sri Agencies

Madras High Court: Deemed Reconciling the Differences in GSTR 3B and GSTR 2A/2B for ITC claim

The Goods and Services Tax ( GST ) Assessment order is quashed by the Madras High Court asking for the tax liability stating the discrepancy indicated in GSTR-3B and GSTR 2A/2B with a condition directing the applicant to remit 10% of disputed tax liability. The GST assessment order is contested by the Petitioner Subh Sri […]

Kerala HC's Order for Raju Joseph

Kerala HC Directs Authority to Review Denial of ITC on Basis of Differences B/W GSTR 2A & 3B

The Kerala High Court has instructed the Assessing Authority to review the petitioner’s arguments based on Circular No.183/15/2022-GST dated 27.12.2022 from the Government of India, Department of Revenue. This directive was prompted by the petitioner’s denial of legitimate Input Tax Credit (ITC), which was solely due to variations in ITC figures between the GST returns […]

Jharkhand HC's Order for Tycoons Industries Pvt. Limited

Entry Not Showing in GSTR 2A on Non-Uploading of GST Invoices, JH HC Stops Respondent from Deduction

Estern Coalfields, the respondent, was prohibited by the Jharkhand High Court from deducting money from invoices because GST amounts were not shown in the GSTR-2A as invoices were not uploaded. In a letter to Estern Coalfields, the petitioner, M/s Tycoons Industries Pvt. Limited, requested to make sure the Circular 183 issued by the Central Board […]

Karnataka HC's Order for Orient Traders

HC: Tax Credit Can’t Be Refused on the Basis of GSTR 3B & 2A Mismatch When GSTR 2A Not Operational

The supply of machinery, mechanical appliances, parts, etc including the erection, commissioning, and installation is being supplied by the applicant. The GST returns in Form GSTR 3B for the FY 2017-18 (for short, “the FY”) would have been submitted by the applicant. Asking for the books of accounts for conducting the desk audit and rendering […]

SCCI Memorandum to FM on GST Input Tax Credit

Allow GST ITC Basis on GSTR 2A By 20th Day of Month Not 2B, SCCI

A decision of Singhbhum Chamber of Commerce and Industry conducted through president Vijay Anand Moonka met Central GST commissioner, M Rahman, and submitted a memorandum directed to Union finance minister Nirmala Sitharaman in the GST amendments. The ITC towards the invoices and debit notes would be available only towards the extent which is filed via […]

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