The ruling clarifies that an annual return is incomplete without the reconciliation statement where required. Late filing of GSTR-9C was treated as delayed filing of the return itself, justifying ...
The Court held that two assessment orders for the same discrepancies and tax period cannot coexist. It quashed one order and allowed proceedings under the other to ...
GST returns are a key part of running a business in India. Every registered business must report its sales, purchases, and ...
Tax professionals are voicing concerns over technical glitches affecting GSTR-3B filings for the March 2026 tax period. The ...