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

On September 17, 2025, the government announced an exemption for certain small businesses and professionals, allowing them full exemption from filing Goods and Services Tax (GST) annual return, which ...

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 ...

Taxpayers were sensitised on various aspects of the Goods and Services Tax (GST), including GST registration, return filing, GST portal functionalities, and provisions relating to offences and ...