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

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

The Goods and Services Tax (GST) in India is an indirect tax that has replaced many previous indirect taxes such as excise duty, VAT, and service tax. GST is levied on the supply of goods and services ...

The Court held that assessment orders under Section 62 cannot survive once GSTR-3B returns are filed with tax and dues. The ...