The court held that once late fee is imposed for delayed annual return filing, a further general penalty is not permissible.
The Bombay Chartered Accountant Society (BCAS) has sent a representation to the finance minister seeking urgent extension of the statutory deadline for submitting the return in Form GSTR-3B and ...
On September 17, 2025, the government announced an exemption for certain small businesses and professionals, allowing them full exemption from filing Goods and Services Tax (GST) annual return, which ...
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