The Goods and Services Tax Network (GSTN) has announced a significant change in the filing of GST returns, mandating that returns cannot be filed after three years from their original due date, ...

Businesses that have not filed their pending GST returns for three years or more will no longer be able to do so beginning the November tax period, according to an advisory from the Goods and Services ...

The Court ruled that GST registration cancelled for six months’ non-filing need not be final where the taxpayer later files returns and pays dues. Authorities must consider restoration applications ...

The High Court allowed restoration of GST registration cancelled for six months’ non-filing of returns. It held that authorities must consider revocation if the taxpayer clears dues with interest and ...