Every Goods and Services Tax (GST) registered person needs to file GST annual return using GSTR-9 form on or before December 31, 2024, for FY 2023-24. However, for FY 2017-18, 2018-19, 2019-20, ...

Businesses with pending GST returns for three years or more will face a filing ban from November 2025. The GST Network announced this restriction, implementing a 2023 amendment to the GST law aimed at ...

The Court held that GST registration cannot be cancelled merely for non-filing of returns if the taxpayer has fully paid the tax, interest, and late fees. Authorities must permit return filing and ...

The Court held that once the assessee files a valid return, the assessment under Section 62 is automatically withdrawn. Even if the return is submitted late, the statutory consequence under Section 62 ...