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 Supreme Court confirms that failure to file monthly GST returns, even if taxes are later paid, may constitute wilful suppression, attracting Section 74 ...

The GST annual return, GSTR-9, is rarely discussed until a tax notice lands in a taxpayer’s inbox. With the December 31 ...