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Tag: GSTR-3B

The “Cash-in-Bank” Win: Why Your GST Interest Bills Are About to Shrink in 2026

Advisory on GSTR-3B Interest Collection and Reporting EnhancementsEffective from the January 2026 tax period, the Goods and Services Tax Network (GSTN) is implementing significant...

Input Tax Credit (ITC) under GST: Conditions

Input Tax Credit (ITC) under GST: Conditions to Claim and Key Concepts Explained with ExamplesAuthor: CA Devesh ThakurCategory: GST Basics | 30 Days GST...

Inadvertently Rejected Records in IMS: How to Handle ITC and Tax Liability Adjustments

How to Handle Inadvertently Rejected Records on the Invoice Matching System (IMS)Published on: June 19, 2025IntroductionTaxpayers often face issues with Input Tax Credit (ITC)...

Complete Guide to Filing GSTR-9 for FY 2023-24: Eligibility, Process, Records & Penalties

GSTR-9 Annual Return Filing for FY 2023-24This briefing document summarizes the key aspects of filing the GSTR-9 annual GST return for the financial year...