Right from its rollout, there have been multiple additions to Goods and Services Tax (GST) forms and return filing procedure ...

Businesses may eventually have to file returns largely based on invoices uploaded by suppliers, with limited scope for manual changes.

The GST department has issued a tax demand of ₹124.65 crore to SpiceJet for non-filing and delayed filing of GST returns, ...

The Madras High Court held that a taxpayer assessed under Section 62 for non-filing of GST returns can still obtain reassessment by subsequently filing the pending returns. The key takeaway is that ...