Skip to content

TAX CONCEPT

JUDGMENT
MARKET
GST
I- TAX
COMPANY
BUSINESS
ICAI
ICSI
ABOUT

TAX CONCEPT

JUDGMENT
MARKET
GST
I- TAX
COMPANY
BUSINESS
ICAI
ICSI
ABOUT

Home
GSTR-3B

GSTR-3B

Home
GSTR-3B

Advisory on extension of GSTR-3B due date in few districts of Maharashtra State

GST / Radhika Goyal / August 21, 2025 / GST, gst advisory, GST PORTAL, GSTR-3B, Maharashtra

Advisory regarding non-editable of auto-populated liability in GSTR-3B

Changes to Editable Tax Liability in GSTR-3B: Important Advisory for Taxpayers

GST / TaxConcept / June 7, 2025 / GSTR-3B, TAX LIABILITY IN GSTR-3B

GSTR

GSTR-3B Filing Deadline Extended to November 2024

GST / TaxConcept / November 18, 2024 / GST, GSTR-3B

GSTN requests taxpayers to check their email and refile their GSTR-3B within 15 days from date of email

GST / TaxConcept / April 10, 2024 / BUSINESSES GST, GST, GST PORTAL, gst return filing, GSTR-3B

Income Tax and GST Compliance Tracker for March 2024

Income Tax and GST Compliance Tracker for March 2024

GST, INCOME TAX / CS LALIT RAJPUT / March 4, 2024 / BUSINESSES GST, GST, gst due dates, GST PMT 06, gst refunds, GSTR, GSTR 11, gstr 3b qrmp, GSTR-3B, INCOME TAX, INCOME TAX DEPARTMENT, Income Tax Return, TAXATION UPDATE, TCS, tds taxpayers

Advisory in respect of introduction of Compliance Pertaining to DRC-01C (Difference in Input Tax Credit (ITC) available in GSTR-2B & ITC claimed in the GSTR-R3B)

GST / TaxConcept / October 6, 2023 / DRC-01C, GST, GST PORTAL ADVISORY, GSTR, GSTR-2B, GSTR-3B

GSTR3B to be filed with CAUTION!

GST / TaxConcept / September 18, 2023 / GST, gst return filing, GSTR, GSTR-3B

Enhancements in GST Compliance Procedur

Big Changes on the GST Portal: GSTR-3B Tab to Open Only After Filing GSTR-1

GST / TaxConcept / July 7, 2023 / GST, GSTR-1, GSTR-3B

GST Amnesty Scheme

Extension of GST Amnesty Scheme

GST / TaxConcept / July 6, 2023 / extension of GST Amnesty Scheme, GST, gst amnesty scheme, GSTN PORTAL, GSTR, GSTR-3B

GST: Reduce compliance burden of small taxpayers

GST / TaxConcept / July 4, 2023 / GST, GST ANNUAL RETURN, GSTR-3B, GSTR-9, gstr-9c

GST HSN Code List In Excel Format

Latest GST News, Information, Notifications & Announcements [Period 25/04/23 to 01/05/23]

Leave a Comment / GST / VIPUL KHANDHAR / May 1, 2023 / featured, GST, GST Announcements, GST Notifications, GST PORTAL NEWS & UPDATES, gst registration, GSTN PORTAL, GSTR-3B, Latest GST News

Latest GST News, Information, Notifications & Announcements

Latest GST News, Information, Notifications & Announcements [Period 18/04/23 to 24/04/23]

Leave a Comment / GST / VIPUL KHANDHAR / April 24, 2023 / featured, GST, GST Announcements, GST Notifications, GST PORTAL, GSTN PORTAL, GSTR, GSTR-3B

Facing trouble in filing Form GSTR-3B via SMS? Here are reliable solutions to the error!

Leave a Comment / GST, VIDEOS / TaxConcept / April 18, 2023 / Facing trouble in filling GSTR-3B, featured, GSTR 3B VIA SMS, GSTR-3B

Latest GST News, Information, Notifications & Announcements [Period 21/03/23 to 27/03/23]

Latest GST News, Information, Notifications & Announcements [Period 21/03/23 to 27/03/23]

Leave a Comment / GST, MAGAZINES / VIPUL KHANDHAR / March 27, 2023 / GST, GST PORTAL NEWS & UPDATES, GSTN, GSTN PORTAL, GSTR, GSTR-3B, latest gst portal news

Negative Values in Table 4 of GSTR-3B

Very Important GST Update: Big! Changes in GSTR-3B (GST Press Release Analysis)

Leave a Comment / GST / Sakshi / February 18, 2023 / GST, GST PORTAL NEWS & UPDATES, GSTR, GSTR-3B, ITC, Table 4 of Form GSTR-3B, Table 4 of Form GSTR-3B for enabling taxpayers

Introduction of Negative Values in Table 4 of GSTR-3B

GST / TaxConcept / February 17, 2023 / featured, GST, GST PORTAL, GSTR-3B, GSTR-4

How to file GST returns using GSTR-3B; Check step-by-step guide

GST / Sakshi / February 10, 2023 / featured, GST, gst return filing, GSTN PORTAL, GSTR, GSTR-3B

4 arrested for GST fraud worth ₹48, bogus ITC to other than end taxpayers

Leave a Comment / GST / TaxConcept / January 31, 2023 / GST, GST FRAUD, GST fraudulent, GST fraudulent l, GSTN PORTAL, GSTR, GSTR-3B

Important GSTN Advisory on facility of ‘Initiating Drop Proceedings’ of Suspended GSTINs due to Non-filing of Returns

Leave a Comment / GST / TaxConcept / January 24, 2023 / GST, gst return filing, GSTR, GSTR-3B

Attention, GST Taxpayers who are under QRMP Scheme and having Principal Place of Business in State Group 2!

Leave a Comment / GST / TaxConcept / January 23, 2023 / GST, GSTR-3B, GSTR-3B RETURN OCTOBER TO DECEMBER 22, QRMP SCHEME

GST NEWS

GSTN Very Important Advisory on taxpayers facing issue in filing GSTR-3B

Leave a Comment / GST / TaxConcept / January 17, 2023 / attention gst Taxpayers, GST, GST Grievance Portal, GST PORTAL, GST PORTAL NEWS & UPDATES, GSTR-3B

The taxpayers should apply for retraction within 30 days from the date of neutralize. To this specific date, they should apply a retraction application to the tax officials. Tax officials have the authority to accept or reject the application for retraction. Are you confused? Keep reading below to learn about all the rules and regulations pertaining to the retraction of neutralize of Goods and Services Tax enrollment in the country. When is Retraction of Neutralize Acceptable? The retraction of neutralize Goods and Services Tax enrollment is applicable only when the concerned Goods and Services Tax official or officer has neutralize someone’s enrollment on their motion. Only people who meet this condition can opt to file an application of retraction to the tax officer within 30 days from the date they got the notice of neutralize of Goods and Services Tax enrollment. If an individual has voluntarily neutralize GST enrollment, are not eligible to do so. Reasons for Enrollment Neutralize by the officer Some common and well-known reasons for enrollment neutralize by tax officers are given below. The enrollment can be discontinued if the taxpayer individual: Is not running any business from the registered business place Provides a bill or invoices without a supply of services/goods, i.e., in violation of expenditures Disobeys the anti-profiteering requirements, for example, not providing the benefits of ITC to clients. With effect from January 2021: The utilisation of ITC from the credit of electronic ledger to release over 99% of tax detriment for restricted taxpayers over steps Rule 86B—with the entire taxable amount of supplies surpassing ₹50 lakhs monthly, with few exceptions; Does not apply GSTR-1 because he had not applied GSTR-3B for over two continuous months (one quarter for those individuals who choose into QRMP scheme); The input tax credit is availed in violation of the requirements of section 16 of the Goods and Services Tax Act. Procedure for Registration Neutralize by an Officer Here is the process to GST Registration Cancellation by a Goods and Services Tax official: If the concerned tax officer has enough reason to cancel someone’s Goods and Services Tax enrollment, he will issue a show cause notice to that particular individual in Form GST REG-17 The receiver of the show cause notice must respond to it in Form Goods and Services Tax REG-18 within seven working days of receiving a notice containing reasons why the enrollment has been discontinued If the concerned officer finds the response from the individual feasible, the officer will stop the proceedings and issue an order in the Goods and Services Tax REG-20 form If the enrolment is liable to be discontinued, the concerned tax officer will proceed with an order in Form Goods and Services Tax REG-19. The order will be received by show cause within 30 days from the response date. Under Section 29(3) of the CGST Act An individual shall continue to spend tax and different dues. The retraction of enrollment under this category shall not influence the detriment of the individual to pay tax and additional dues under this law. It will also not affect the release of any responsibility under this Act or the rules made thereunder for any duration preliminary to the neutralize date, whether or not such tax and different dues are inferred before or after the neutralize date. Retraction of Neutralize of Enrollment There are some rules for retraction of neutralize Goods and Services Tax enrollment explained: An enrolled individual whose enrollment is discontinued by the concerned tax officials on their action is subjected to the expenditures of Rule 10B and can submit a retraction application of neutralize Goods and Services Taxenrollment to proper tax officials in Form GST REG-21. It should be done in a given period, i.e., 30 days from when you get a notice about enrollment neutralize. Or it should be done in a duration provided by the Additional commissioner, Joint commissioner, or commissioner, depending on the case, in the practice of the power given by provision of sub-section (1) of section 30 at the general portal, either directly or via any facilitation centre informed by the commissioner. No retraction application can be filed if the enrollment has been abolished due to the failure of the enrolled person to provide returns on time. Unless such returns are provided, any penalty or interest associated with these returns has been paid along with the late fee. Given that all the dues of returns for a specific duration from the enrollment neutralize date to the retraction of the neutralize enrollment order date shall be provided by the subject person within 30 days from the date of retraction of neutralize of the Online GST Registration order. Moreover, given that where the enrollment has been discontinued effect of retrospective, the enrolled person must provide all returns associated with a duration from the date of enrollment neutralize till the date of retraction order of Goods and Services Tax neutralize enrollment within 30 days from the date of retraction order of enrollment neutralize. If the concerned officer is satisfied with the reasons provided in writing, and that there are enough good reasons for the retraction of neutralize Goods and Services Tax enrollment, he will issue an order of the same in Form GST REG-22 within 30 days from the date when he received the application. He will communicate about the same shortly with the subject applicant. If the officer does not find any good reasons or do not get satisfied with the provided reasons in the application of retraction, he can reject your provided application and issue the same in Form Goods and Services Tax REG-05 and communicate the same with the applicant. The concerned tax officer will, before ratifying the order shown in clause (B) of Sub-rule 2, provide notice in Form Goods and Services Tax REG-23, needs an applicant to display reasons for submitting the application for retraction of neutralize enrollment under Sub-rule 1 should not get rejected. The applicant must reply within seven working days from the date of issuing notice in Form GST REG-24. When the concerned officer gets clarification or information in Form Goods and Services Tax REG-24, the officer will issue an order in favour of the applicant as shown in Sub-rule 2 within 30 working days from the date he received a reply or information from the applicant. Conclusion:- In India, every business registers with Goods and Services Tax Act if the earnings every year is more than ₹20 lakhs. enrollment can be done at the official portal of GST. In the GST Act of 2017, various rules are given. If any taxpayer violates any rule, the tax office will be in a position to cancel their Goods and Services Tax enrollment. However, if you do not want to cancel your enrollment, you have to go for an application of retraction. The article gives all the procedures on how you will approach the retraction application. There are various rules and regulations regarding the retraction process. Moreover, you should apply for retraction in a given period; otherwise, you’ll not be able to do so. If you have any queries about the rules of the retraction process, Vakilsearch is always ready to assist you. They will help you with details about the retraction, its laws and the period.

Clarification to deal with difference in Input Tax Credit (ITC) availed inFORM GSTR-3B as compared to that detailed in FORM GSTR-2A – reg.

Leave a Comment / GST / TaxConcept / December 27, 2022 / CBIC, featured, GST, GST PORTAL, GST PORTAL NEWS & UPDATES, GSTR-2, GSTR-3B

Screenshot_2022-06-16-08-05-38-11_4251af1b5b11394b318ec35cda6368c8-33077caa

Breaking: CBIC Issues Clarifications On Mandatory Furnishing Of Correct Details in GSTR-3B And GSTR-1

Leave a Comment / GST / / July 7, 2022 / BUSINESSES GST, GSTR, GSTR-1, GSTR-3B, Input Tax Credit, ITC

Screenshot_2022-06-16-08-06-09-62_4251af1b5b11394b318ec35cda6368c8-b4766a77

Taxpayer is Eligible To Claim ITC As Per Invoice in Absence Of System Based Matching: Gujarat High Court

Leave a Comment / GST / / June 26, 2022 / BUSINESSES GST, CBIC, GSTN, GSTN PORTAL, GSTR, GSTR-2, GSTR-2A, GSTR-3, GSTR-3B, GUJARAT HIGH COURT, Input Tax Credit, ITC

Screenshot_2022-06-16-08-06-09-62_4251af1b5b11394b318ec35cda6368c8-0841d88c

GST Portal Update: Availing ITC As Per Law And GSTR-2B

Leave a Comment / GST / / June 18, 2022 / BUSINESSES GST, GSTR, GSTR-2B, GSTR-3B

Screenshot_2022-03-26-08-45-56-39_4251af1b5b11394b318ec35cda6368c8-ac84abe2

Big Breaking: Government Plans To Amend GSTR-3B To Stop Bogus ITC Claims

Leave a Comment / GST / / May 23, 2022 / BUSINESSES GST, FAKE ITC, featured, GSTR, GSTR-3B, Input Tax Credit, ITC

Screenshot_2022-05-15-14-03-14-26_4251af1b5b11394b318ec35cda6368c8-3c17ec57

Big Update On GSTR-2B For April 2022

Leave a Comment / GST / / May 19, 2022 / GSTN, GSTN PORTAL, GSTR, GSTR-2B, GSTR-3B, Input Tax Credit, ITC

Screenshot_2022-03-26-08-45-56-39_4251af1b5b11394b318ec35cda6368c8-d225bb73

CBIC Extends Due Date Of April 2022 GSTR-3B

Leave a Comment / GST / / May 18, 2022 / BUSINESSES GST, CBIC, GSTR, GSTR-3B

CBIC-6f23305b

Breaking: Government Proposes To Extend April 2022 GSTR-3B Due Date

Leave a Comment / GST / / May 17, 2022 / BUSINESSES GST, CBIC, GSTN, GSTN PORTAL, GSTR, GSTR-3B

IMG_20220514_074513-9561244c

Very Important Point To Keep in Mind While Availing Self- Assessed ITC From GSTR-2A

Leave a Comment / GST / / May 17, 2022 / BUSINESSES GST, GSTR, GSTR-1, GSTR-2A, GSTR-2B, GSTR-3B, IFF, Input Tax Credit

Colliers projects India’s senior living market to exceed ₹1 lakh crore by 2030, with Tier II and III cities fueling growth
AUM giants lag smaller equity funds in 1-year returns: insights for investors
Five essential investment rules for Indian households to build wealth
ARCIL: Fastest Growth in NBFC-Originated Retail Bad Loans Signals Shift in Indian Asset Reconstruction
Retiring with ₹2 crore: a practical plan for monthly withdrawals

Copyright © 2026 TAX CONCEPT

Take me to Google

Scroll to Top