The GST Council in its 53rd meeting (22.06.2024) amended Rule 88B of the CGST Rules, 2017 to ensure interest on delayed payment is not levied where funds were already credited to the Electronic Cash ...

GST portal has officially enabled the filing of Annual Return (GSTR-9) and Reconciliation Statement (GSTR-9C) for the ...

ITAT Delhi ruled AO cannot use Section 154 to disallow ESI/PF deduction based on the later Supreme Court Checkmate judgment, as the issue was previously ...

Taxpayers can file a belated return under Section 139(4) of the Income Tax Act. A penalty of Rs 1,000 or Rs 5,000 (depending ...

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