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 Central Board of Direct Taxes (CBIC) has extended the deadline to file monthly GST return using GSTR-1 and GSTR-3B form, both by 2 days each. The deadline for those who are filing monthly GSTR-1 ...

The Supreme Court confirms that failure to file monthly GST returns, even if taxes are later paid, may constitute wilful suppression, attracting Section 74 ...

The GST annual return, GSTR-9, is rarely discussed until a tax notice lands in a taxpayer’s inbox. With the December 31 deadline approaching, experts warn that small, overlooked mismatches can quickly ...