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 Court directed authorities to consider restoration of GST registration where the taxpayer undertook to furnish pending returns and pay tax, interest, penalty, and late fees in accordance with Rule ...