Tax Remedy

21/04/2026

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21/04/2026

📢 Important GST Update | GSTR-9 & GSTR-9C Compliance 🧾⚖️

Filing GSTR-9 without GSTR-9C (where applicable) may be treated as non-filing of annual return 🚨

🔍 Legal Position: As per Rule 80(3), the reconciliation statement in Form GSTR-9C is required to be furnished “along with” GSTR-9 — indicating a mandatory requirement 📌

📊 Purpose of GSTR-9C:
* Reconciliation of Turnover, Tax Paid & ITC
* Based on audited financial statements
* Completes the annual return filing framework

⚖️ Judicial View: In TVL. Madhu Agencies v. STO (2026) 41 CENTAX 266, it was held that:
➥ Filing GSTR-9 without GSTR-9C (where applicable) = non-filing u/s 44
➥ Authorities are empowered to levy late fees

💡 Insight: Ensure simultaneous filing of GSTR-9 & GSTR-9C wherever applicable to avoid:
* Late fees 💸
* Notices ⚠️
* Compliance defaults 🚫

📌 Conclusion: GSTR-9C is not optional where applicable — it is an integral part of annual compliance


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21/04/2026

21/04/2026

A known issue many taxpayers are facing currently while filing GSTR-3B.

👉 System is not generating interest in Table 5.1
👉 Because:

Previous period GSTR-3B not filed, OR
System thinks interest is not applicable

⚠️ But due to this, “Proceed to File” gets disabled, even when everything else is correct.

comment "remedy" to get the solution



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21/04/2026

How to Use the IMS Offline Utility (v1.0)

✅Download: Access the IMS section on the GST portal to download the invoice records.

⚡Process Offline: Open the downloaded file in the Excel-based tool,
update the status as action column (e.g., Accept/Reject) for the invoices.

🎯Upload: Use the tool to upload the updated Excel file to the GST portal.

💻Finalize: The actions will be reflected in the taxpayer's GSTR-2B, influencing the final GSTR-3B filing.

Stay tuned for more updates and detailed verification procedures related IMS Offline Utility (v1.0).

More details follows

👉 “IMS is like a filter – only the invoices you approve will be used for ITC.” :-Tax Remedy


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21/04/2026

What is a Child Certificate?

- It is issued by the taxpayer based on the certificate issued by the Assessing Officer, by entering the details of the specific deductors who are required to deduct tax on transaction or income to be paid or credited to the taxpayer.

- Multiple child certificates can be issued subject to the limit mentioned in the main certificate issued by the AO.

-The deductors should then deduct the tax as per the child certificate provided by the taxpayer and quote the details of the same in the TDS statement while reporting the transaction.

How to generate child certificates?

- The applicant is required to generate child certificates in case of application filed in Annexure-II of Form No. 128 using the following path:

- TRACES login → Dashboard ← Services Generate and Download Child Certificate issued u/s 395(1) (Form No. 128 Annexure II)


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21/04/2026

📌 Landmark GST Judgment – Genuine Buyer Protected

🧾 Case: Instakart Services Private Limited vs Union of India

🔹 Core Issue
➡️ Can ITC be denied to a buyer if the supplier fails to deposit GST?

🔹 Facts of the Case
✔️ Buyer paid GST + consideration
✔️ Valid invoices available
✔️ Goods/services received
❌ Supplier did NOT deposit tax to Govt

🔹 Department’s Stand
⚠️ ITC allowed only if tax is actually deposited (Sec 16(2)(c))
⚠️ If supplier defaults → ITC must be denied
⚠️ To protect Govt revenue

🔹 Petitioner’s Argument
✅ Buyer cannot control supplier compliance
✅ Law cannot force “impossible acts”
✅ ITC is a vested right if all conditions fulfilled
✅ Denial is unfair & unconstitutional

🔹 Court’s Key Observations
💡 Buyer has no control over supplier’s tax payment
💡 Genuine transactions cannot be doubted
💡 Law should be practical & fair
💡 Cannot punish bona fide taxpayer

🔹 Final Verdict
✅ ITC CANNOT be denied to genuine buyer
❗ If:
No fraud/collusion
Proper documents available
Payment made including GST

🔹 Doctrine Applied
⚖️ “Reading Down” of Sec 16(2)(c)
➡️ Law valid, but applied reasonably

🔹 Responsibility Fixed
👤 Supplier = Responsible to deposit GST
🏛️ Dept should recover from defaulting supplier, not buyer

🔹 Exception
❌ ITC can be denied if:
Fraud / fake invoices
Collusion with supplier

🔹 Impact
🚀 Big relief for businesses
📉 Reduces risk of ITC loss due to supplier default
📊 Promotes fairness


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21/04/2026

Advisory on Re-Computation of Interest under Table 5.1 of GSTR-3B

Apr 16th, 2026

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