The Bombay Chartered Accountant Society (BCAS) has sent a representation to the finance minister seeking urgent extension of the statutory deadline for submitting the return in Form GSTR-3B and ...
GSTR-1 vs GSTR-3B Clerical Mismatch Not ‘Self-Assessed Tax’ Without Rule 88C Process: Gauhati HC
Gauhati High Court rules GSTR-1 vs GSTR-3B mismatch from clerical errors cannot trigger automatic tax recovery without Rule ...
Late fees for GSTR-9 cannot be recovered without prior determination. The article clarifies why direct recovery actions violate statutory provisions and natural ...
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