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 ...
Hyderabad: GST evasion is most prevalent in Troop Bazaar, where 48 per cent of registered dealers are not filing returns.
The Madras High Court held that a taxpayer assessed under Section 62 for non-filing of GST returns can still obtain reassessment by subsequently filing the pending returns. The key takeaway is that ...