Fake-invoice penalties remain available where taxpayer admissions and records establish unsupported input tax credit claims and false GST documentatio...
Works contract classification applies to permanently installed fire-protection systems, while earthwork and obsolete IGST concessions remain unavailab...
Professional fee recovery for GST refund representation succeeds where direct engagement, fee acknowledgement, and authority are established despite c...
Transfer pricing of intra-group support services requires prescribed benchmarking; unsupported nil valuation and alternate business-expense disallowan...
Form GSTR-1 rectification permits correction of B2B supplies mistakenly reported as B2C where invoices and outward-supply statements identify registered recipients. Re-reporting those supplies with March 2020 supplies can duplicate outward supplies, artificially inflate turnover and tax liability, and create an apparent short payment despite tax having been discharged through the corresponding Form GSTR-3B returns. Section 39(9) permits rectification within its outer time limit where the error did not arise from departmental scrutiny, audit, inspection, or enforcement activity; it does not require errors from a financial year to be corrected only in a succeeding financial year. The inflated GSTR-1-based demand was therefore quashed.
Form GSTR-1 rectification permits correction of B2B supplies mistakenly reported as B2C where invoices and outward-supply statements identify registered recipients. Re-reporting those supplies with March 2020 supplies can duplicate outward supplies, artificially inflate turnover and tax liability, and create an apparent short payment despite tax having been discharged through the corresponding Form GSTR-3B returns. Section 39(9) permits rectification within its outer time limit where the error did not arise from departmental scrutiny, audit, inspection, or enforcement activity; it does not require errors from a financial year to be corrected only in a succeeding financial year. The inflated GSTR-1-based demand was therefore quashed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
