The Court ruled that filing GSTR-3B returns and paying tax nullifies best judgment assessment orders under Section 62.
The Court held that assessment orders under Section 62 cannot survive once GSTR-3B returns are filed with tax and dues. The ...
The Bombay Chartered Accountant Society (BCAS) has written to the Finance Minister, urging an immediate extension of the statutory deadline for filing the GSTR-3B return and discharging tax ...