Madras HC Condones GSTR 3B filing Delay due to GST Amendment in S. 62(2), Rescinds Order Passed u/s 62(1) [Read Order]
The condoned the delay in filing GSTR-3B on 2nd July 2023 sdue to the amendment to Section 62(2) of the CGST Act, 2017, which has been incorporated into the TNGST Act, 2017
By Navasree A.M - On September 2, 2024 3:39 pm - 2 mins read
In a recent ruling, the Madras High Court condoned the delay in filing GSTR-3B by the petitioner, referencing the amendment to Section 62(2) of the Goods and Services Tax ( GST ) Act. Consequently, the court withdrew the assessment order issued under Section 62(1). The petitioner, Helmet House initially filed the GSTR-1 return on 25th…
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