The Court ruled that filing GSTR-3B returns and paying tax nullifies best judgment assessment orders under Section 62.
The Central Board of Indirect Taxes and Customs (CBIC) has announced an extension in the deadlines for filing GSTR-1 and GSTR-3B returns due to technical glitches affecting the GST portal. Monthly ...
The Court held that assessment orders under Section 62 cannot survive once GSTR-3B returns are filed with tax and dues. The ...
The Ministry of Finance announced the extension of the due date to file GSTR-3B returns for the September 2025 tax period to October 25, 2025. The GSTR-3B due date has been extended until October 25, ...