The Court held that filing NIL returns does not fall within the grounds specified under Section 29(2) of the GST Act. As a ...
The issue involved cancellation for non-filing of returns during the pandemic. The Court held that registration can be restored subject to filing returns and payment of ...
Every Goods and Services Tax (GST) registered person needs to file GST annual return using GSTR-9 form on or before December 31, 2024, for FY 2023-24. However, for FY 2017-18, 2018-19, 2019-20, ...