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Corporate News *  The GSTN has issued an Advisory dated 21.04.2026 about the introduction of an Offline Tool for the Invoice Management System (IMS)  *  CBIC extends due dates for filing of FORM GSTR 3B  for the month of April 2026 *  Interest cannot be imposed in adjudication order, if not demanded/quantified in show cause notice : Allahabad HC *  Wheelchairs with toileting facility eligible for exemption: CESTAT affirms customs duty exemption to importer *  Industries urge GST council to allow inverted duty refunds on input services *  Tamil Nadu GST dept introduced virtual hearing facility for GST appeals under under section 107 of the TNGST act: detailed guidelines  *  CIC urges authorities to implement GST evasion complaint tracking system *  Even if the assessee opts "NO" for personal hearing in form DRC-06 ,The mandatory requirement under section 75(4) to grant opportunity of hearing cannot be waived:Gujarat High Court  *  Glufosinate imports curbs imposed by govt *  Government extends Re-import period for exported cut & polished diamonds *  CIC flags lack of tracking system for tax evasion complaints,urges GST authorities to improve transparency *  No Custodial Interrogation needed in GST fraud case based on documentary evidence already in Department's Possession : Chattisgarh HC *  Orders under section cannot be sustained if passed without considering the taxpayer's objections and without granting a personal hearing:Gujarat High Court *  Mere cancellation of supplier's registration cannot,by itself,justify denial of ITC or cancellation of the recipient's registration:Bombay High Court *  High Court sets aside GST notice citing factual errors and natural justice violations *  Provisional Bank Attachment under Section. 110 of Customs Act Unsustainable Beyond Statutory period without Extension order: Bombay HC orders to defreeze accounts *  Post Clearance MRP Alteration by Distributor Does not attract Differential Customs Duty: CESTAT *  DGFT Expands scope of 'Screws' classification under RoDTEP Scheme  *  E-way bills surze to all time high of 140.6 million in March *  GST Exemption Allowed on Pure Labour Services for Standalone Houses: AAR  *  GST Payable Only on Margin in Second-Hand Car Sales, Subject to Strict Conditions and No ITC Claim: AAR *  DGFT rolls out procedure for allocation of calcined coke *  GST portal update : Pre-deposit amount now editable in Appeals *  J&K HC declared TMT scrap a 'Specified Good' eligibile for GST refunds under Support Scheme  *  Pigmy agents are employees of banks; no GST can be levied on commission  paid to them : Karnataka HC *  DGFT Revises HS Code Description for Screws Under RoDTEP *  GST Registration Cancellation Invalid Without Proper Service of Notice: Allahabad High Court. *  Bengaluru CGST | GST Backlog Appeals Deadline Fixed at June 30, 2026 *  No Time Bar on Refund of Service Tax for Services Not Rendered: CESTAT  Remands Indiabulls Case for Unjust Enrichment Check. *  Supreme Court Holds Renewable Energy Incentive Must Benefit Generators, Not Be Adjusted in Tariff
Subject News *   Delhi HC Quashes Order, Says Reminder Cannot Validate Improperly Served GST SCN *  KARNATAKA HIGH COURT REMANDS GST SHORTFALL MATTER DUE TO ABSENCE OF PERSONAL HEARING   *  CESTAT cancels confiscation and penalties on imported computer cabinet cases: Custom duty restricted to 111 surplus units *  Deposit of tax during search or investigation cannot be treated as 'Voluntary Payment' : Bombay High Court *  Section 76 of the CGST cannot be invoked where the tax has already been duly deposited, even if through another registration of the same entity: Madras High Court *  Sec 74 allows use of material regardless of source; illegality or flaws in section 67 search do not vitiate valid adjudication: HC *  Inter-State transfer of ITC on Amalgamation permissible as given under section 18(3) read with rule 41 of the CGST rules, 2017: Gujarat High Court *  HC: No GST on commisson paid to Pigmy Agents *  IGST refund denial on illegible bill of lading invalid absent chance to furnish docs; merit reconsideration in appeals directed: HC *  ITC is not admissible on GST paid on leasehold rights of land used fpr setting up an air seperation plant: AAAR,Tamil Nadu *  GST: No penalty under Section 74 after voluntary ITC reversal due to non-existent supplier : High Court *  TN AAAR denies GST ITC on Land Lease under Sec. 17(5)(d) for setting up plant and machinery *  GST proceedings quashed as notices sent to old address, despite updated address in registration *  Importer Can’t Be Penalised for Alleged IGCR Procedural Lapses Without Evidence of Departmental Error: CESTAT *  Structured Healthcare Training Not ‘Charitable Activity’, 18% GST Payable: AAR  *  CESTAT As The Appellate Authority For Central Sales Tax Disputes: A Paradigm Shift Under Finance Act, 2023 *   Rs. 25K Cost Imposed On SGST Joint Commissioner for Attaching Bank  Accounts Without Forming Mandatory “Opinion”: Bombay HC *   Ex-Parte GST Order Without Hearing Violates Natural Justice: Karnataka  High Court Quashes Adjudication and Bank Attachment.  *   Retrospective GST Cancellation Can’t Invalidate Genuine Transactions:  Jaipur Commissioner (Appeals) Quashes Rs. 95,670 ITC Demand. *   GST Pre-Deposit Non-Compliance: Allahabad High Court Allows Appeal  Subject to Rs. 30 Lakh Balance Deposit, Recognises Offline Filing. *  Documentary Nature of Evidence: Allahabad High Court Grants Bail in Rs. 32.66 Crore Fake ITC Fraud Case *  Supreme Court Flags Systemic Bias in Army’s Permanent Commission Process for Women Officers *  Re-Determination of Land Compensation Can Be Based on Appellate Court Awards, Clarifies Scope of S. 28-A: Supreme Court. *  Supreme Court Imposes Rs. 5 Lakh Costs On Rent Authority Officer For Acting Beyond Jurisdiction. *  DGGI Meerut | Court Denies Bail to Accused in Claiming Fake ITC And Export Refunds *  Denial of GST Rate Revision Benefit to Contractor Violates Article 14: Rajasthan HC *  GST Registration Cancellation for Non-Filing of Returns: Gauhati High Court Directs Restoration on Compliance. *   Supreme Court Quashes FEMA Adjudication Orders, Revives Proceedings at  Show Cause Stage. *   Higher Rank, Harsher Punishment Justified: Supreme Court Restores Dismissal  of Bank Manager in Misappropriation Case. *   Limitation for Export Refund to Be Counted from Foreign Exchange Realisation,  Not From Export Invoices Issuance: CESTAT  

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GST Update on Things to do before filing returns of March 2019

GST Update on Things to do before filing returns of March 2019
Things to do before filing returns of March 2019-
1. GSTR 1 RELATED ‘AMENDMENTS’ FOR OF 17-18 AND 18-19-The Government has allowed, on the common portal, to make any sort of amendments/ rectification to be made in details furnished in GSTR-1 of July 2017 to March 2018 till the GSTR-1 of March 2019 is filled. Following are certain inclusive list of amendments that can still be made in GSTR-1 of March 2019:
  • If you have made mistake in reporting export with payment of Taxes and as a result of which, IGST refund has not been received, then you might need to amend your export details in Table 9A of GSTR-1
  • If recipient of goods or services is not able to find details of sales invoice by his supplier in his GSTR-2A, then, there might be chances that supplier have filed GSTR-1 wherein he has shown sales in B2C but it was actually B2B sales, in such cases amendment of B2C is required and also you have to upload the bill in B2B afresh.
 
2. GSTR 3B RELATED ADJUSTMENTS IN MARCH GSTR 3B RELATED TO ANY PREVIOUS MONTHS -  If mistakenly nil or wrong or incomplete GSTR 3B is uploaded for any previous months, then you can adjust +/- differences in March GSTR 3B , so that , your GSTR 3B can match with books of accounts which is very important while filing annual return.
3. Last date for availing credit for financial year 2017-18- The last date for availing of credit for the financial year 2017-18 is the due date of filing of GSTR 3B return for the month of March 2019. You have last chance of taking any Input Tax credit of 17-18 if not taken in any previous GSTR 3B of 17-18 or 18-19.   This is the last chance to avail benefit of pending ITC.
In exercise of the powers conferred by sec 172 of the CGST Act, the Central Government vide order no. 02/2018 – central tax dated 31.12.2018, has inserted following proviso in sec 16(4) of the CGST Act:
“Provided that the registered person shall be entitled to take input tax credit after the due date of furnishing of the return under section 39 for the month of September, 2018 till the due date of furnishing of the return under the said section for the month of March, 2019 in respect of any invoice or invoice relating to such debit note for supply of goods or services or both made during the financial year 2017-18, the details of which have been uploaded by the supplier under sub-section (1) of section 37 till the due date for furnishing the details under sub-section (1) of said section for the month of March, 2019.”
 
4. Reconciliation of GSTR1, GSTR-3B and books of accounts- A complete reconciliation to sales, inputs declared under GSTR1 and GSTR-3B vis-à-vis books of accounts is to be made. If there is any difference between any of these, then it should be rectified in the current period. Differences in relation to previous periods could be adjusted by amending GSTR-1 during filing for current period (month)
5. Reversal of Credits in case of EXEMPTED GOODS / PERSONAL USE-If there are any exempted supplies, then the credits are to be reversed as advised under Rule 42 and 43. In case of Non business use also the credits are to be reversed. The final computation of the credit reversal under Rule 42 is required to be made and given effect for before filing GSTR-3B for the month of March, 2019.
7. Pending Credit/Debit notes-Any pending adjustments with respect to debit/credit notes should also be effected in the returns filed for the month of March, 2019.
 
8. COMPLIANCE TO COMPLETE IF PENDING-
  • It is advised that TDS return to be filed for TDS deductors from Oct – 18 to Feb-19 is filed before 31-03-2019 so that Counter party can receive TDS credit before filling their last GSTR 3B OF 18-19 .
  • It is also advised that if any TDS is being deducted under GST, accept the TDS credit on the GST portal (Month to month basis). By doing so, proper accounting can be done.
  • LUT APPLICATION FOR NEXT FINANCIAL YEAR 2019-20- For all the exporters, who continue to export under LUT without payment of taxes.
9. Avail all ITC in Input Service Distributor (ISD) Registration-ISD should avail the ITC for FY 2017-18, not availed earlier, up to 31st March 2019. If not availed in the return filed by 13th April 2019, then the same shall Lapse.Also, all the ITC availed by ISD should be distributed in the month of March 2019.
This is solely for the educational purpose.
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