ITC for FY 2024–25 shown in GSTR-2B and auto-filled in Table 8A, which wasn’t claimed by the buyer in the same year but is ...
GSTN issued advisories in October 2025 on IMS, annual returns, importer registration, and ITC changes, clarifying return filing, credit notes, and warehouse registration ...
The Goods and Services Tax Network has updated its Invoice Management System. Taxpayers can now mark credit notes as pending ...
Non-service of notice and denial of hearing before adjudication under Section 73 violates Section 75(4) and the principles of natural justice, therefore, the demand order passed ex parte under Section ...
India is rolling out a simplified GST registration system on November 1, 2025, offering automatic approvals within three ...
Table 8A will be auto-populated based on the GSTR-2B statement, which reflects all invoices reported by suppliers. This integration ensures that only valid and reconciled invoices are considered, ...