In a significant compliance shift under the Goods and Services Tax regime, the GST Network (GSTN) on Saturday announced that the monthly GST payment form GSTR-3B will become non-editable from the July ...

Paying RCM tax through DRC-03 does not allow ITC claim, leading to permanent loss. The correct method is through GSTR-3B with self-invoice to preserve ...

Late fees for GSTR-9 cannot be recovered without prior determination. The article clarifies why direct recovery actions violate statutory provisions and natural ...