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