The GST portal blocks small businesses whenever their output tax exceeds the ₹2.5 lakh threshold. They can't even register as ...

The court held that once late fee is imposed for delayed annual return filing, a further general penalty is not permissible.

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 ...

By Smita Singh A critical aspect of GST implementation over the past 8 years to some extent has been policy variability. In ...