Filing of Annual returns by composition taxpayers. – Negative Liability in GSTR-4

Recent Posts

• Supreme Court Clarifies GST Exemption on Hostel/PG Rentals
• Whether addition under section 68 permissible when Books Are Rejected and Cash Sales Duly Recorded?
• Furnishing an Audit Report with the return is a procedural provision: Gujarat HC
• ROC Vijayawada penalized auditor for failing to qualify or comments or give opinion in the audit report
• If AO didn’t dispute purchase, only the profit element of alleged non-genuine purchases can be brought to tax.
• A Comma That Changed the Law: Gujarat HC’s Sharp Turn in the JAO–FAO Controversy
• Deduction u/s 80IAC – Whether Delay in Filing Form 10CCB is Fatal?
• Allahabad High Court Protects Genuine Input Tax Credit: ITC Cannot Be Denied Merely Due to Subsequent Cancellation of Supplier’s GST Registration
• Release of seized jewellery and Application under Section 132B of the Income Tax Act, 1961
• Issuance of notice U/s 143(2) prior to supply of recorded reasons U/s 147 is fatal & may vitiate entire reassessment