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Audit finds:
Correct GST Rate = 18%
Charged = 12%
Tax Short Paid = ₹3,00,000
Jul 5, 2026
2 comments
258 views
1
During GSTR-9 reconciliation, turnover as per books is lower than GSTR-1.
The difference is suspected to relate to Debit Notes.
Jul 3, 2026
1 comment
306 views
0
What would be the eligibility of the input tax credit for the ground mounted solar panels plant? According to the AAR of Varachha Co-Op. Bank Ltd, the roof top solar plant is not permanently fasten...
Jul 2, 2026
5 comments
257 views
0
2
Metal Syndicate And Other Vs Union of India...
Jun 28, 2026
2 comments
488 views
0
Section 63 does not mention about penalty. Also, it also does not mention about Interest. There is the question of interest being auto applicable. If that was the matter, why there is a mention of ...
Jun 26, 2026
1 comment
428 views
0
Goods worth ₹20 lakh sent to an unregistered job worker on 01-04-2025. Not returned within the prescribed period.
Jun 25, 2026
0 comments
360 views
0
What's the resolution for filing of an appeal for an unregistered person/ director on whom penalty has been imposed under section 122 of the CGST Act, 2017, for APL-05 on GSTAT PORTAL? Since a directo...
Jun 23, 2026
3 comments
377 views
0
During scrutiny, the officer says:
"GSTN Advisory requires IMS matching. Therefore, your ITC is disallowed."
The practitioner finds all conditions of Section 16 satisfied.
Jun 23, 2026
1 comment
284 views
1
0
A contractor finds 3 invoices in IMS:
Laptop for office (₹18k GST)
Home fridge (₹9k GST)
Supplier uploaded wrong invoice (₹15k GST)
Jun 20, 2026
2 comments
329 views
0
A grocery composition dealer purchases:
Wheat from farmers ₹10L
Branded flour from a trader ₹5L
Fresh vegetables ₹4L
Jun 19, 2026
2 comments
403 views
0
A composition dealer crosses the turnover limit on 15 January 2026 but continues to pay tax under composition till March 2026.
Jun 18, 2026
2 comments
439 views
0
A manufacturer purchases inputs taxed at 18% GST and sells the finished product at 5% GST. Due to accumulation of ITC, the taxpayer wants to claim a refund.
Jun 17, 2026
4 comments
461 views
0
While preparing GSTR-9 for FY 2025-26, a practitioner finds:
Table 8A (GSTR-2B) = ₹9,50,000
Table 6B to 6H (ITC availed) = ₹10,20,000
On verification, ₹70,000 relates to an invoice dated March 2025, b...
Jun 16, 2026
3 comments
400 views
0
0
0
0
Based on representations from trade and bar associations, the GSTAT Committee has recommended several practical changes, including:
✅ No certified copy requirement if the order is available on the GS...
Jun 12, 2026
1 comment
474 views
0
A taxpayer filed GSTR-9 late and also filed GSTR-9C late. The department demanded late fee on both forms.
Jun 12, 2026
1 comment
463 views
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