"The GST System uses ledger based approach to validate if sum total of IGST/CESS paid under Table 3.1(b) of GSTR 3Bacross all periods is equal to, or greater than, the sum total of IGST/CESS from invoices under Tables 6A/9A/6B of GSTR1 across all periods. The eligible invoices, having complete SB/Port details, are transmitted by the GST System only if such cumulative validation of IGST/CESS is successful. The GST System does not transmit an eligible invoice to ICEGATE until the aforesaid validation is successful, i.e. the sum paid as IGST/CESS paid under Table 3.1(b) is greater than or equal to IGST/CESS from invoices under Tables6A/9A/6B. The ledger shows the difference between these two which should be ZERO or positive) for invoices to be
transmitted to ICEGATE. The present IGST difference is Rs.-32140.8 and the CESS difference is Rs.0.0. You may use table 3.1(b) of subsequent GSTR-3B to fulfil this difference and the GST System shall transmit invoices upon successful validation.''
This mail comes from GST everytime after filing of GSTR-1 & GSTR-3B.
Please provide solution.

We have received invoice on 31.03.2022 but goods were delivered in April-22.ITC for the invoice has been claimed during March-22 itself. The ITC for the Invoice has been disallowed by the revenue in GST Audit and SCN issued for the same. Is there any case law or way to defend the same in favour of the assessee.?

Dear Sir,
I have trading in only stock market, So,Can I modify ITR file for stock trading in share market as business income instead of STCG for AY 2025-26 alternate to different assessment year?

Sir/Madam

One of my relatives he is doing business of Catering service in events, marriage function and also provide restaurant service-meal in restaurant (without Air condition) and online food supply on Zometo abd Swigy

His Gross receipt are of Rs. 35 lacs in fy 22-23, Rs.35 lacs in fy 23-24 and Rs.38 lacs in fy 24-25. He is not getting registration under gst.

1) Is he lable to get registration?
2) How much gst payable in all 3 fy
3) How much penalty for not getting registration?
4) How much interest yearwie payable?

Can anyone help me to figure out above questions.
Thanks in advance

hii!!!!
certificate u/s 281 of the income tax act provided by whom??
application is offline or online??
what all documents required to be filed???

With aggregate turnover of more than 10 cr, and filing return every month. we forgot to fill the HSN wise summary of march 2025 return.



We got a mail from GST portal today, because of which we got to know of this mistake. The mail goes like this :

"With reference to the GSTR-1 filed by you for the tax period month 2025_03, it is noted that no entries have been declared in Table 12 of GSTR-1 (HSN-wise summary of outward supplies), whereas entries have been made in other Tables of GSTR-1 indicating non-zero outward supplies for the said tax period.

You may also be aware that w.e.f. 01.08.2022, taxpayers with AATO of more than Rs. 5 crores are required to report 6-digit HSN codes. [refer notification No. 78/2020-Central Tax dated 15.10.2020 and GSTN advisory dated 20.07.2022]
Thus, it is requested that proper declaration of HSN-wise outward supplies be made in Table-12 of GSTR-1 in future to avoid any error. Correct HSN reporting is especially important for seamless taxpayer experience and avoiding inconvenience in filing returns, as few validations pertaining to declarations in Table 12 will be implemented soon in phases.
For easy reference, the HSN codes are available for download on the GST portal under Services -> User Services -> Search HSN code. A drop-down and AI-aided Search facility has also been provided therein. In case any issues are observed, kindly raise a ticket on GST Self-Service Portal: https://selfservice.gstsystem.in/"




Can someone guide us, if this will create an issue in future, and how can we rectify it. The portal does not allow amendment to HSN summary anyways.

One of my client is liable for tax audit For FY 2025-26 they have only 2 employees both of them have a salary of Rs 600000 p.a. each therefore no tax after rebate u/s 87A in new regime and no liablity to deduct tds. Are they still liable to file form 24q?

Sir

Notification78/2020-Central Tax dated 15/10/2020 Seeks to notify the number of HSN digits required on tax invoice.
It is giving relaxation for HSN on the B2C tax invoice and not for reporting of HSN in GST-1 Return.

I want to clear whether any exemption is available for non reporting of hsn details for b2c in GST-1 .

Thanks

Dear Experts,
A Remark came from MCA asking for the following details for Name Registration process:

Kindly give me the required format for the same.

1. A declaration is required as per Rule 8A(1)(p) of Companies (Incorporation) Fifth Amendment Rules, 2019 stating that the requirements mandated by the respective regulator have been complied with.
2. NOC

Sec. 31 (3) g cgst payment voucher is mandatory for
Registered person, who pays RCM.
In this regard what is mean by payment voucher.