The issue concerns confusion regarding the purpose and sequencing of GSTR-1 and GSTR-3B filings. The key takeaway is that GSTR-1 should be filed first to ensure proper ITC flow and avoid ...

E-commerce sellers generally require GST registration from their very first sale, irrespective of turnover thresholds ...

Taxpayers were sensitised on various aspects of the Goods and Services Tax (GST), including GST registration, return filing, GST portal functionalities, and provisions relating to offences and ...