The article explains when businesses must file a GST Nil Return despite having no sales, purchases, or tax liability. It highlights the importance of maintaining GST compliance to avoid penalties and ...

GST registration can now be suspended for even minor delays in filing returns, a shift from the previous six-month rule.

On September 17, 2025, the government announced an exemption for certain small businesses and professionals, allowing them full exemption from filing Goods and Services Tax (GST) annual return, which ...

The High Court observed that filing GST returns is the statutory mechanism for disclosing tax liability. Failure to file ...