The court held that once late fee is imposed for delayed annual return filing, a further general penalty is not permissible.
The Bombay Chartered Accountants' Society (BCAS) has requested for at least a three month deadline extension of the Goods and Services Tax (GST) annual return using GSTR-9 and GSTR-9C form for FY 2024 ...
The Goods and Service Tax Network (GSTN) has issued an advisory tweet mentioning that in table 12 of GSTR-1 return, B2B supplies information is mandatory, but B2C is optional. This means those Goods ...
The Court held that assessment orders under Section 62 cannot survive once GSTR-3B returns are filed with tax and dues. The ...