In a significant compliance shift under the Goods and Services Tax regime, the GST Network (GSTN) on Saturday announced that the monthly GST payment form GSTR-3B will become non-editable from the July ...

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 ...

The Madras High Court held that a taxpayer assessed under Section 62 for non-filing of GST returns can still obtain reassessment by subsequently filing the pending returns. The key takeaway is that ...

While GST simplified taxation in many ways, it also introduced complex compliance requirements involving invoice management, ...