Taxpayers Can File Delayed GST Returns After Paying Interest, Court Allows Condonation of Delay Under Section 62(2)

Taxpayers Can File Delayed GST Returns After Paying Interest, Court Allows Condonation of Delay Under Section 62(2)Case-LawsGSTHC held that the 60-day period under Section 62(2) of GST Act is directory, not mandatory. The petitioner failed to file returns

Taxpayers Can File Delayed GST Returns After Paying Interest, Court Allows Condonation of Delay Under Section 62(2)
Case-Laws
GST
HC held that the 60-day period under Section 62(2) of GST Act is directory, not mandatory. The petitioner failed to file returns for October 2018 to March 2019 within prescribed time limit, resulting in a best judgment assessment order. The court determined that if an assessee demonstrates valid reasons beyond their control for delay, they can file returns af

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