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 ...

Businesses may eventually have to file returns largely based on invoices uploaded by suppliers, with limited scope for manual changes.

Missing GST return deadlines triggers late fees under Section 47 and interest under Section 50, both calculated separately. Understanding the applicable rates, caps, and filing sequence can help ...

Many chartered accountants have voiced their concerns about the GST portal not working and thus demanded a deadline extension for GSTR-3B deadline which is April 20, 2026 for March 2026 tax period.

While many chartered accountants and advocates thought that the government and Infosys GSTN will extend deadline to file GSTR-3B return due to many issues with the portal since the last few days, but ...