The court held that once late fee is imposed for delayed annual return filing, a further general penalty is not permissible. Section 125 applies only where no specific penalty ...

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, ...

Starting November 1, 2025, the Goods and Services Tax (GST) framework in India has undergone significant updates aimed at easing compliance for small businesses while tightening timelines for return ...

The Goods and Services Tax (GST) software is the front-end IT infrastructure for Indian businesses under the tax system to file their returns, upload invoices, create challans for making payments, and ...

The court held that cancellation for six months’ non-filing could be revoked where the explanation was genuine. Restoration was allowed subject to strict compliance with return filing and payment ...