The Bombay Chartered Accountants' Society (BCAS) has requested for at least a three month deadline extension of the Goods and Services Tax (GST) annual return using GSTR-9 and GSTR-9C form for FY 2024 ...
The High Court allowed manual filing of GSTR-3B where ITC could not be claimed due to an earlier error. The Court clarified that such filing would not automatically affect the confirmed tax ...
The Court held that once late fees are imposed for delayed filing of returns under Section 47, a general penalty under Section 125 cannot be added. The ruling clarifies the mutually exclusive ...
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