The Court ruled that filing GSTR-3B returns and paying tax nullifies best judgment assessment orders under Section 62.
The Central Board of Indirect Taxes and Customs (CBIC) has announced an extension in the deadlines for filing GSTR-1 and GSTR-3B returns due to technical glitches affecting the GST portal. Monthly ...
The government has announced the last date for filing the GSTR-1 tax. This is a kind of tax that is filed monthly or ...
The Court held that assessment orders under Section 62 cannot survive once GSTR-3B returns are filed with tax and dues. The ...
The GST portal blocks small businesses whenever their output tax exceeds the ₹2.5 lakh threshold. They can't even register as ...