If you are a goods and services tax (GST) registered taxpayer and want to claim any pending input tax credit (ITC) for FY 2023-24 or amend any errors or omissions under GST then note the last date to ...

The Court held that GST registration cannot be cancelled merely for non-filing of returns if the taxpayer has fully paid the tax, interest, and late fees. Authorities must permit return filing and ...

The Court held that once the assessee files a valid return, the assessment under Section 62 is automatically withdrawn. Even if the return is submitted late, the statutory consequence under Section 62 ...