Insights

The GST Appellate Tribunal has held that an inverted duty refund under Section 54(3)(ii) cannot be denied merely because the input and output goods share the same HSN classification. Here's what the ruling means for textile, garment and other manufacturing SMEs.

A recent GSTAT ruling holds that a GSTR-2A vs GSTR-3B mismatch is only grounds for verification, not proof of ineligible ITC. Here's what it means for your reconciliation records and any open notices.

The Bombay High Court has quashed a GST adjudication order because the department reviewed only the taxpayer's written reply instead of granting the personal hearing that was specifically requested. Here's what every business facing a GST notice should take from this ruling.

A small change in the GST portal is now creating real confusion. Recently, a client called saying “I am not able to file GSTR-3B” —the reason was simple: the system now asks you to confirm previous month liabilities before filing . This is not an error, it’s a control. If invoices of earlier months are reported in current GSTR-1, the portal pushes that liability into GSTR-3B with a breakup. Unless accepted, filing will not proceed. So filing today is no longer just entering n