2024 (2) TMI 125

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....ts : Mr.V.Prashanth Kiran, Government Advocate ORDER This writ petition has been filed challenging the impugned proceedings of the respondent in GSTN 33AAGCS6736C1ZI/2017-2018 dated 07.06.2023. 2. In the present case, the petitioner had filed their GSTR-3B returns under Section 39 of the TNGST Act, 2017 belatedly for assessment years 2017-2018. Due to the said delay in filing of GSTR-3B returns....

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.... provisions of Section 39(7) of the Act. 2) Once the amount is paid by generating GST PMT-06, the said amount will be initially credited to the account of the Government immediately upon deposit, at which point, the tax liability of a registered person will be discharged to the extent of the deposit made to the Government. Thereafter, for the purpose of accounting only, it will be deemed to be c....