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late filing of gstr-3b

Madras High Court Rules Late GSTR-3B Filing Not a Valid Reason to Deny GST ITC After CGST Act Amendment

14 April 2025 by Aditya Narayan Parida
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In a significant ruling that offers relief to many GST-registered businesses, the Madras High Court has held that the delayed filing of GSTR-3B returns cannot be grounds for denying Input Tax Credit (ITC), following the retrospective amendment to the Central …

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Jharkhand HC Allows GST ITC on Late GSTR-3B Filing, Orders Refund of Penalty and Interest

16 December 2024 by Aditya Narayan Parida
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The court referred to Clause (5) of Section 16 , inserted by the Finance (No. 2) Act, 2024, which allows ITC claims for late-filed GST returns effective from July 1, 2017. ITC allowed on Late GSTR-3B Filing: In a pivotal …

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