New Delhi: Bringing a huge relief for the GST taxpayers, the government on Friday (January 11) extended the deadline for filing monthly GST sales return form GSTR-1 and GST payment by 2 days amidst ...
The issue was whether Section 74 penalties apply when tax is paid later but monthly returns were not filed. SC upheld that wilful suppression through non-filing justifies penalty despite subsequent ...
The Supreme Court confirms that failure to file monthly GST returns, even if taxes are later paid, may constitute wilful suppression, attracting Section 74 ...
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