The Madras High Court held that once late fee under Section 47 is levied for delayed annual return filing, authorities cannot impose an additional general penalty under Section 125. The court set ...
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'Nobody talks about GSTR-9 till a notice hits': CA flags risks for overlooking GSTR-9 filing
The annual GST return is one compliance requirement most taxpayers rarely discuss—until a notice lands in their inbox. For FY 2024–25, the GST Annual Return (GSTR-9) and the self-certified ...
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