Relying on the spirit of Section 62, the Court ruled that compliance after delay nullifies best judgment assessments, though ...
The Goods and Services Tax Network (GSTN) has announced significant reforms to the GST return filing process, set to take effect starting July 2025. From that tax period onward, the monthly GST ...
Micro enterprises are defined as businesses with annual turnover of up to Rs 10 crore under the revised MSME norms.