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Search results for: ITC mismatch

ITC Mismatch GSTR 2A and GSTR 3B

Getting Intimations on GSTR 2A & GSTR 3B ITC Mismatch?

The goods and services tax till date needs rectification on a regular basis and the GST officials, GST council as well as GST department are always in a fix to make things work. Talking about a common problem in the GST related technical portal and working of the overall structure, there is the reconciliation and […]

GSTR 9 ITC Mismatch Solution

GSTN Solution to ITC Mismatch Problem While Filing Form GSTR 9

The days are passing and we are approaching towards the due date for filing the GSTR-9 return, with high pace. GSTR-9 is an annual return that conceives the supplies made and received throughout the year under various tax heads – CGST, SGST and IGST. This is the first time that all taxpayers are filing GSTR […]

Madras HC's Order in the Case of TVL T.Selvam Civil Contractor vs. The State Tax Officer-4

Madras HC Refers GST Mismatch Dispute (26AS, GSTR-2A & ITC) to Appellate Forum as an Effective Remedy

The Madras High Court has addressed the GST (Goods and Services Tax) demand that arose due to discrepancies in the Income Tax Return (ITR) Form 26AS, inconsistencies in the Input Tax Credit (ITC) shown in GSTR-2A, and ITC reversals resulting from received credit notes. The court has directed the petitioner to seek resolution from the […]

Delhi HC's Order for Suresh Kumar Jain

Delhi HC Cancels Order Relating Mismatch in GST ITC Due to Lack of Proper Hearing

The matter of Suresh Kumar Jain Vs Sales Tax Officer Class II Avato & Anr is related to the dispute originating from a Show Cause Notice (SCN) issued under the Central Goods and Services Tax Act, 2017 (CGST Act). The applicant contested the order on 29.12.2023, which disposed of the SCN, and sought a demand […]

Kerala HC's Order for Philips Auto Agencies (India) Pvt. Ltd.

Kerala HC: GSTR-2A & 3B Mismatches Not Ground for ITC Claim Denial

Philips Auto Agencies (India) Pvt. Ltd. approached the Kerala High Court post being denied Input Tax Credit (ITC) under the Goods and Services Tax (GST) Act for the FY 2018-19. The refusal was credited to a discrepancy between GSTR-2A and GSTR-3B. Complete Details Closure: In the case of Philips Auto Agencies the Kerala High Court’s […]

Madras HC's Order for T.V.L. Hansraj and Company

Mismatch GSTR 3B & 2A: Madras HC Overturns the Decision of GST ITC Denial Due to Incorrect GSTIN

The Goods and Services Tax ( GST ) assessment order is been quashed by the Single Bench of the Madras High Court where the applicant was disallowed from claiming the Input Tax Credit for incorrectly mentioning the Goods and Services Tax Identification Number ( GSTIN ) unintentionally. The applicant contested the GST assessment order through […]

GST Circular No. 183/15/2022

GST Cir No. 183/15/2022: Mismatch in Claimed ITC in GSTR-3B & 2A

In the case that the Input Tax Credit claimed in GSTR-3B and GSTR-2A are inconsistent, the format of the certificate is necessary to demonstrate the validity of the supply made. The Central Board of Indirect Taxes and Customs (CBIC) had made it clear that the GST department can request a certificate from a Chartered Accountant […]

Punjab and Haryana HC's Order In The Case of Jitender Saharan vs. Senior Intelligence Officer, Directorate

GST Mismatch (GSTR-3B vs 2B): HC Rejects Anticipatory Bail Amid DGGI Investigation

The Punjab and Haryana High Court has rejected a request for anticipatory bail from Jitender Saharan, who is accused of being involved in a significant fraud related to the Goods and Services Tax (GST). This fraud involves improperly claiming and distributing tax credits amounting to over 8.24 crore rupees. The bench of Justice Manisha Batra, […]

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