The Madras High Court held that once late fee under Section 47 is levied for delayed annual return filing, authorities cannot impose an additional general penalty under Section 125. The court set ...
The annual GST return is one compliance requirement most taxpayers rarely discuss—until a notice lands in their inbox. For FY 2024–25, the GST Annual Return (GSTR-9) and the self-certified ...
Several GST practitioner and tax professional associations across the country have urged tax authorities to extend the filing deadline for GSTR-9 and GSTR-9C for the financial year 2024–25. Currently, ...