No Filing of GST Returns Older Than 3 Years from July 2025
GSTN has issued an advisory No. 607, on June 07, 2025 stating that taxpayers will no longer be allowed to file GST returns after the expiry of three years from their original due date.
Tag: R Srivatsan
Kerala HC Judgment in the case of IMA & its Impact on GST for RWAs
The Kerala High Court’s recent landmark decision in the case of Indian Medical Association vs. Union of India (April 2025) held that transactions between a members association and its members do not constitute “supply” under GST.
Extension of time limits under Section 73(9) vide Notification No. 56/2023 CT – unconstitutional Guwahati High Court
The Hon’ble Guwahati High Court has quashed the validity of Notification No. 56/2023, CT, dt:23-12-2023, in the case of Shree Shyam Steel regarding the extension of time for passing orders under Section 73(9) of the CGST Act for the financial years 2018-19 and 2019-20.