The court held that once late fee is imposed for delayed annual return filing, a further general penalty is not permissible.

The Goods and Services Tax Network (GSTN) has announced a significant change in the filing of GST returns, mandating that returns cannot be filed after three years from their original due date, ...

The Goods and Services Tax Network (GSTN) in an advisory dated August 28, 2025 said that the GST system has been enhanced to allow for claiming Goods and Services Tax (GST) refunds when individual ...

The High Court allowed restoration of GST registration cancelled for six months’ non-filing of returns. It held that authorities must consider revocation if the taxpayer clears dues with interest and ...