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As per data shared by the ministry, 90 per cent of eligible taxpayers are filing GSTR-3B returns by the end of the filing month in current fiscal year, up from 68 per cent in 2017-18, the first year of GST rollout.
The Allahabad High Court has directed restoration of GST registration of a firm as return could not be filed in time due to unavoidable circumstances. The Court noted that mother and sister of the...
Tax experts said this would lead to an increase in litigation over the next three months while hitting cash flows of companies as they would be required to furnish 10% of the total liability as a deposit for filing an appeal.
GST ASMT-10 is a scrutiny notice that a tax officer would send to an assessee.
The total Indirect tax collections for the financial year 2022-23 stood at Rs 13.82 lakh crore, up from Rs 12.89 lakh crore in 2021-22 but slightly lower than the revised estimate of Rs 13.85 lakh crore for FY23.