The government on Friday extended the deadline for filing monthly GST sales return form GSTR-1 and GST payment by 2 days after taxpayers reported technical glitches in the GSTN system. As per a ...

The issue was whether Section 74 penalties apply when tax is paid later but monthly returns were not filed. SC upheld that wilful suppression through non-filing justifies penalty despite subsequent ...

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 ...