The issue concerns confusion regarding the purpose and sequencing of GSTR-1 and GSTR-3B filings. The key takeaway is that GSTR-1 should be filed first to ensure proper ITC flow and avoid ...

While many chartered accountants and advocates thought that the government and Infosys GSTN will extend deadline to file GSTR-3B return due to many issues with the portal since the last few days, but ...

The Goods and Services Tax Network (GSTN) says that they regret the technical difficulties experienced in GSTR-3B return filing yesterday. Many chartered accountants and advocates yesterday voiced ...

The Madras High Court held that failure to file the annual return in Form GSTR-9 attracts late fee under Section 47(2) of the CGST Act. It further ruled that penalty under Section 125 is permissible ...

Businesses may eventually have to file returns largely based on invoices uploaded by suppliers, with limited scope for manual changes.