{"id":71309,"date":"2025-04-10T08:32:54","date_gmt":"2025-04-10T03:02:54","guid":{"rendered":""},"modified":"2025-04-10T08:32:54","modified_gmt":"2025-04-10T03:02:54","slug":"taxpayers-can-file-delayed-gst-returns-after-paying-interest-court-allows-condonation-of-delay-under-section-62-2","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71309","title":{"rendered":"Taxpayers Can File Delayed GST Returns After Paying Interest, Court Allows Condonation of Delay Under Section 62(2)"},"content":{"rendered":"<p>Taxpayers Can File Delayed GST Returns After Paying Interest, Court Allows Condonation of Delay Under Section 62(2)<br \/>Case-Laws<br \/>GST<br \/>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<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=87328\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71309","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71309","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71309"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71309\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71309"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71309"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71309"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}