The issue concerns confusion regarding the purpose and sequencing of GSTR-1 and GSTR-3B filings. The key takeaway is that GSTR-1 should be filed first to ensure proper ITC flow and avoid ...

The Madras High Court held that failure to file the annual return in Form GSTR-9 attracts late fee under Section 47(2) of the CGST Act. It further ruled that penalty under Section 125 is permissible ...

Online GST verification has become a routine task for many businesses. Whether you are checking a supplier’s GSTIN before making a payment, verifying a new ...

Taxpayers were sensitised on various aspects of the Goods and Services Tax (GST), including GST registration, return filing, GST portal functionalities, and provisions relating to offences and ...