GST law bars returns after three years, but an approval-based unbarring facility offers limited relief. Filing is possible only with officer approval and strict ...

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, ...

Explains how exceeding the Rs.2.5 lakh B2B tax limit under Rule 14A now triggers a portal-level block on GSTR-1. Highlights the resulting compliance deadlock and its ...