The court held that once late fee is imposed for delayed annual return filing, a further general penalty is not permissible.

The Goods and Services Tax Network (GSTN) has announced a significant change in the filing of GST returns, mandating that returns cannot be filed after three years from their original due date, ...

The GST portal blocks small businesses whenever their output tax exceeds the ₹2.5 lakh threshold. They can't even register as ...

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 ruled that GST registration cancelled for six months’ non-filing need not be final where the taxpayer later files returns and pays dues. Authorities must consider restoration applications ...