Analysis of Instruction No. 01/2023-GST – Dated 04th May, 2023 with regards to the Guidelines for Special All-India Drive against fake registrations

Background In the National Co-ordination Meeting on 24th April 2023, it was discussed that while various system based and policy measures are being taken to address fake registration and fake input tax credit problem, there is a need of concerted and coordinated action on a mission mode by Central and State tax authorities to tackle […]

Section 16(4) – A dilemma for the relevant period.

Dear Friends, We received many queries as to whether provisions of Section 16(4) can be invoked for any omission / correction of the past period or can be applied for claiming ITC of that respective period also. For example, if February 2020 GSTR 3B is filed in the month of March 2021, so can we[…..]

Dear Readers, The 47th Meeting of GST Council was scheduled to be held in However, due to security clearances, the same was later on decided to be held in Chandigarh. In its 47th Meeting at Chandigarh on 28th and 29th June, 2022, several recommendations were made by the Council, the details of the same in[…..]

GST: Extension of Due date for GSTR 3B for April 2022

Due to technical glitches in generation of GSTR 2B, the due date is extended as below: –GSTR 3B – Due date for April 2022 month is extended till 24th May 2022 (Notification No. 05/2022 – Central Tax – dated 17th May 2022). –PMT – 06 – Due date for deposit of tax for QRMP persons[…..]