https://www.taxtmi.com/caselaws?id=758190 A belated GSTR-3B return filed after an order under Section 62 of the GST Act may still be treated as effective compliance where the object of the provision is to secure filing rather than defeat it. The delay can be condoned, the earlier order treated as withdrawn, and the taxpayer required to pay the prescribed late fee under Section 47. The revenue authority remains free to take further action or complete assessment in accordance with law if needed. en-us Thu, 01 Aug 2024 00:00:00 +0530 Sat, 10 May 2025 21:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758190 A belated GSTR-3B return filed after an order under Section 62 of the GST Act may still be treated as effective compliance where the object of the provision is to secure filing rather than defeat it. The delay can be condoned, the earlier order treated as withdrawn, and the taxpayer required to pay the prescribed late fee under Section 47. The revenue authority remains free to take further action or complete assessment in accordance with law if needed. Case-Laws GST Thu, 01 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758190