The issue concerns confusion regarding the purpose and sequencing of GSTR-1 and GSTR-3B filings. The key takeaway is that GSTR-1 should be filed first to ensure proper ITC flow and avoid ...
Chartered Accountant Deep Koradia recently pointed out a change in the GSTR-9 annual return form, which has a submission deadline of December 31, 2025 for FY 2024-25. It’s important to note that there ...
The Madras High Court held that failure to file the annual return in Form GSTR-9 attracts late fee under Section 47(2) of the CGST Act. It further ruled that penalty under Section 125 is permissible ...