The Goods and Services Tax Network (GSTN) has announced significant reforms to the GST return filing process, set to take effect starting July 2025. From that tax period onward, the monthly GST ...
The Bombay Chartered Accountant Society (BCAS) has written to the Finance Minister, urging an immediate extension of the statutory deadline for filing the GSTR-3B return and discharging tax ...
Relying on the spirit of Section 62, the Court ruled that compliance after delay nullifies best judgment assessments, though ...