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 annual GST return is one compliance requirement most taxpayers rarely discuss—until a notice lands in their inbox. For FY 2024–25, the GST Annual Return (GSTR-9) and the self-certified ...

The GST portal blocks small businesses whenever their output tax exceeds the ₹2.5 lakh threshold. They can't even register as ...

The Goods and Services Tax (GST) in India is an indirect tax that has replaced many previous indirect taxes such as excise duty, VAT, and service tax. GST is levied on the supply of goods and services ...

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