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 Central Board of Direct Taxes (CBIC) has extended the deadline to file monthly GST return using GSTR-1 and GSTR-3B form, both by 2 days each. The deadline for those who are filing monthly GSTR-1 ...
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