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 GST portal blocks small businesses whenever their output tax exceeds the ₹2.5 lakh threshold. They can't even register as ...

The court held that once late fee is imposed for delayed annual return filing, a further general penalty is not permissible.

The Goods and Services Tax Network (GSTN) has announced a significant change in the filing of GST returns, mandating that returns cannot be filed after three years from their original due date, ...