GST return filing deadlines require timely payment and filing to avoid late fees, penalties and interest. Taxpayers must discharge tax, interest, penalty, fees or other amounts payable under the CGST Act by debiting the Electronic Cash Ledger or Electronic Credit Ledger and include those payments in the applicable GST return; returns cannot be filed unless taxes are paid. The statutory framework prescribes specific return types and due dates for different taxpayer categories, links non filing to late fees, penalties and interest, and provides that supplier filings auto populate recipient invoice views (GSTR 2A/GSTR 2B) upon supplier submission.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST return filing deadlines require timely payment and filing to avoid late fees, penalties and interest.
Taxpayers must discharge tax, interest, penalty, fees or other amounts payable under the CGST Act by debiting the Electronic Cash Ledger or Electronic Credit Ledger and include those payments in the applicable GST return; returns cannot be filed unless taxes are paid. The statutory framework prescribes specific return types and due dates for different taxpayer categories, links non filing to late fees, penalties and interest, and provides that supplier filings auto populate recipient invoice views (GSTR 2A/GSTR 2B) upon supplier submission.
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