The issue was whether Section 74 penalties apply when tax is paid later but monthly returns were not filed. SC upheld that wilful suppression through non-filing justifies penalty despite subsequent ...

The best way to ensure you don’t face GST notice or scrutiny is simple: keep your outward liability, inward tax/ITC, and third-party data (2A/2B, e-way bill, TCS, imports) aligned. Below are the most ...

The GST annual return, GSTR-9, is rarely discussed until a tax notice lands in a taxpayer’s inbox. With the December 31 ...