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 issue is rising enforcement through technology and law reforms. The takeaway is that taxpayers must adapt to stronger ...
Several GST practitioner and tax professional associations across the country have urged tax authorities to extend the filing deadline for GSTR-9 and GSTR-9C for the financial year 2024–25. Currently, ...
The GST portal blocks small businesses whenever their output tax exceeds the ₹2.5 lakh threshold. They can't even register as ...
By Smita Singh A critical aspect of GST implementation over the past 8 years to some extent has been policy variability. In ...