taxguru Author Archives

Sanjay

Post Submitted

E-Commerce Sellers & GST: Red Flags That Trigger Notices

taxguru 4 months ago in News 0

E-commerce sellers in India face increasing GST scrutiny due to data-driven, system-generated notices triggered by mismatches, classification errors, and platform reporting gaps rather than fraud. Key red flags include inconsistencies between GSTR-1 and GSTR-3B, improper TCS reconciliation, excessive or unlinked credit notes, incorrect HSN classification or tax rates, and ITC claims without verified vendor compliance. Website URL: https://taxguru.in/goods-and-service-tax/e-commerce-sellers-gst-red-flags-trigger-notices.html

Challenges in filing GSTR-9 & GSTR-9C and Request to extend due date

taxguru 4 months ago in News 0

The Bombay Chartered Accountants’ Society (BCAS) submitted a representation to the Finance Minister, CBIC, GST Council Secretariat, and Principal Chief Commissioner of CGST highlighting challenges in filing FORM GSTR-9 and GSTR-9C for FY 2024-25. Website URL: https://taxguru.in/goods-and-service-tax/challenges-filing-gstr-9-gstr-9c-request-extend-due-date.html

Penalty based on Loose Sheets/Ledger Without supporting proof not Valid

taxguru 5 months ago in News 0

  The appeals concerned the levy of penalty under section 270A of the Income Tax Act for assessment years 2018-19 to 2021-22. The assessee, engaged in jewellery manufacturing and diamond retail, challenged the penalties imposed on additions relating to gross profit on alleged unaccounted purchases. Website URL: https://taxguru.in/income-tax/penalty-based-loose-sheets-ledger-supporting-proof-valid.html

GST Appeal Limitation Starts From Email, Not Failed Portal Upload: Gujarat HC

taxguru 5 months ago in News 0

The Gujarat High Court heard a petition filed under Article 226 of the Constitution challenging the order dated 12.06.2025 passed by the Deputy Commissioner of State Tax Appeal-8, Surat, which had rejected the petitioners’ appeal under Section 107 of the Goods and Services Tax Act, 2017 (GST Act) on the ground of limitation. Website URL: https://taxguru.in/goods-and-service-tax/gst-appeal-limitation-starts-email-failed-portal-upload-gujarat-hc.html

FAQs on Authority for Advance Ruling/Board for Advance Rulings

taxguru 6 months ago in News 0

An Advance Ruling is the determination of a question of law or fact related to the tax liability arising from transactions already undertaken or proposed to be undertaken by an applicant. The purpose of this mechanism is to provide clarity to taxpayers, giving them a clear-cut idea of their tax liability in advance for a given set of transactions. Website URL: https://taxguru.in/income-tax/authority-advance-ruling-income-tax.html

Extension of GSTR-3B for September month/Quarter till 25th October 2025

taxguru 6 months ago in News 0

Ministry of Finance, through the Central Board of Indirect Taxes and Customs (CBIC), has issued Notification No. 17/2025 – Central Tax, dated 18th October 2025, extending the due date for filing GSTR-3B returns for both monthly and quarterly filers. Website URL: https://taxguru.in/goods-and-service-tax/extension-gstr-3b-september-month-quarter-25th-october-2025.html

Silver & Gold: Story from Last Year to Today, Rising Prices and Worries of Investors and Buyers

taxguru 7 months ago in News 0

Over the past year, the world of precious metals has witnessed major shifts. Silver’s dramatic surge in prices has drawn the attention of both investors and ordinary citizens. Gold has also delivered excellent returns during this time, but silver’s pace tells a different story altogether. Read more at: https://taxguru.in/finance/silver-gold-rising-prices-investor-worries.htmlCopyright © Taxguru.in Website URL: https://taxguru.in/finance/silver-gold-rising-prices-investor-worries.html

Telangana HC Lays Down Guidelines For FIRs On Social Media Posts

taxguru 7 months ago in News 0

It is most vital to note that while striking the right chord in taking a significant giant step forward, the Telangana High Court at Hyderabad in a most learned, laudable, landmark, logical and latest judgment titled Nalla Balu @ Durgam Shashidhar Goud v. State of Telangana in Criminal Petition Nos. 4905, 4903 & 8416 of 2025 that was pronounced as recently as on 10.09.2025 has…

GST ITC & Supplier Errors Recent Supreme Court Rulings

taxguru 1 year ago in News 0

PRecent Supreme Court rulings address the denial of Input Tax Credit (ITC) due to supplier errors in GST returns. In Union of India v. Brij Systems Ltd., the court questioned the revenue’s stance of denying ITC based solely on the expiry of rectification periods under the CGST Act for clerical errors.lease avoid posting Only URLs   Website URL: https://taxguru.in/goods-and-service-tax/gst-itc-supplier-errors-recent-supreme-court-rulings.html