The Court ruled that filing GSTR-3B returns and paying tax nullifies best judgment assessment orders under Section 62.
The Court held that assessment orders under Section 62 cannot survive once GSTR-3B returns are filed with tax and dues. The ...
The Central Board of Direct Taxes (CBIC) has extended the deadline to file monthly GST return using GSTR-1 and GSTR-3B form, both by 2 days each. The deadline for those who are filing monthly GSTR-1 ...
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