Circular tracker.

Circular clarifies that taxpayers must report inter-state supplies to unregistered persons, composition taxable persons, and UIN holders correctly in GSTR-3B and GSTR-1 even where the auto-population from GSTR-1 is incom…

For FY 2017-18 and FY 2018-19, where ITC availed in GSTR-3B exceeded the credit reflected in GSTR-2A, taxpayers can provide explanations supported by invoices and supplier filing details. Field officers were instructed t…

Extends the Circular 183/15/2022-GST approach (which covered FY 2017-18 and FY 2018-19) to the period 01.04.2019 to 31.12.2021, and layers Rule 36(4) on top. Sub-periods: 01.04.2019 to 08.10.2019 - Rule 36(4) not yet in …

Clarifies that the time limit under Section 16(4) for ITC claim (30 Nov of the next FY or due date of annual return, whichever earlier) applies to the year in which the invoice/debit note was issued, not the year in whic…

Rate adjustments for HSN 7113/7114 - clarified treatment of inputs received before vs after the rate change. Suppliers must apply the rate prevailing at time-of-supply per Section 14, not invoice date when they differ.

IMS goes live for B2B invoices from October 2024 onwards. Recipients can take three actions on each invoice reported by suppliers: accept, reject, or mark as pending. Accepted invoices flow into GSTR-2B. Rejected invoice…

When a supplier amends an invoice in GSTR-1, the amendment overwrites the prior IMS state. The recipient must re-action the amended entry - prior accept/reject is discarded. This creates a defense problem if the original…

Quarterly Return Monthly Payment (QRMP) is available to taxpayers with aggregate turnover up to ₹5 cr in the preceding FY. Tax is paid monthly via PMT-08 (1st & 2nd month of the quarter), with quarterly GSTR-1 + GSTR-3B …

With effect from 1 August 2023, e-invoicing under Rule 48(4) is mandatory for registered persons (other than SEZ units, banks/insurers, GTAs, passenger transporters, suppliers of cinematograph admission) whose aggregate …

An IRN can be cancelled within 24 hours of its generation by the supplier via the IRP. After 24 hours, cancellation is not permitted - the only remedy is to issue a credit note. A cancelled IRN cannot be regenerated for …

E-way bill is mandatory for movement of goods of consignment value exceeding ₹50,000 (some states have higher state-specific thresholds for intra-state movement). E-way bill can be generated as part of the same IRP call …

Highlights: (1) Withdrawn proposal to extend Section 16(4) ITC time limit beyond 30 Nov; (2) Amnesty scheme for FY 2017-18 to 2019-20 demand orders - conditional waiver of interest and penalty on full tax payment; (3) In…

The 56th GST Council met on 3 September 2025 and recommended collapsing the four-slab structure (5 / 12 / 18 / 28) into a two-rate structure - a merit rate of 5% and a standard rate of 18% - with a special de-merit rate …

The Finance Act, 2023 (given effect by Notification No. 28/2023-Central Tax dated 31 July 2023) inserted a three-year outer limit on furnishing returns under Sections 37, 39, 44 and 52 of the CGST Act. GSTN advisories th…

GSTN advised on 7 June 2025 that, beginning with the July 2025 tax period, the outward tax liability auto-populated into GSTR-3B from GSTR-1 / GSTR-1A / IFF becomes non-editable. Any correction must be routed through GST…

From the October 2025 tax period the Invoice Management System gained two changes that matter to reconciliation. First, the pending action was extended beyond invoices: a recipient can now keep a credit note, an upward a…

A GSTN advisory dated 30 October 2025 introduced an "Import of Goods" section in IMS, where bills of entry filed for import of goods - including imports from SEZ - are made available so the recipient can take the permitt…

The Supreme Court upheld the constitutional validity of Section 17(5)(c) and (d) blocking ITC on construction of immovable property, but read down the application to require functional-test on whether the construction is…