While GST simplified taxation in many ways, it also introduced complex compliance requirements involving invoice management, ...

Missing GST return deadlines triggers late fees under Section 47 and interest under Section 50, both calculated separately. Understanding the applicable rates, caps, and filing sequence can help ...

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 Gauhati High Court held that a taxpayer whose GST registration was cancelled for non-filing of returns could seek restoration by complying with the proviso to Rule 22(4) of the CGST Rules. It ...