Right from its rollout, there have been multiple additions to Goods and Services Tax (GST) forms and return filing procedure ...

This guide explains the fundamentals of GST, including CGST, SGST, IGST, and UTGST. It also highlights how these classifications impact GST filing and input tax credit ...

On September 17, 2025, the government announced an exemption for certain small businesses and professionals, allowing them full exemption from filing Goods and Services Tax (GST) annual return, which ...

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 ...