It may be noted that tentatively from January 2025 tax period, the GST Portal is going to restrict making changes in auto-populated liability in pre-filled GSTR-3B from GSTR-1/1A/IFF to further ...

"Accordingly, pending ITC pertaining to FY 2023-24 can only be claimed up to November 30, 2024, i.e. filing of October 2024 GSTR-3B return," she says. According to a circular by the Ministry of ...

This judgment underscores that technical errors in ITC reporting, without intent to defraud or actual revenue loss, should not trigger punitive measures under Section 73 of the CGST Act. Interest ...

restricting the editing of values auto-populated in GSTR-3B from GSTR-1 and creating a distinction between permanent vs. Temporary ITC reversal," Mohan added.

Additionally, the deadline for monthly taxpayers to file GSTR-3B returns has been pushed to ... preventing buyers from claiming their Input Tax Credit (ITC) and potentially forcing them to pay ...