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 ...

The Goods and Services Tax Network (GSTN) on X (Twitter) has acknowledged that the GST portal is experiencing technical ...

By Smita Singh A critical aspect of GST implementation over the past 8 years to some extent has been policy variability. In ...