Right from its rollout, there have been multiple additions to Goods and Services Tax (GST) forms and return filing procedure ...

GST registration can now be suspended for even minor delays in filing returns, a shift from the previous six-month rule. Experts highlight this change, enacted in 2022, is causing business disruptions ...

The article explains how ITC eligibility is linked to vendor compliance under GST. It highlights key risks such as return filing defaults, invoice mismatches, and supplier non-compliance that can lead ...

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

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 ...