Friday, September 1, 2017

Govt. waives late fee on failure to furnish July's GST Return by due date

Central Govt. waives late fee payable u/s 47 of CGST Act for all registered persons who failed to furnish return in FORM GSTR-3B for the month of July, 2017 by due date : Finance Ministry Notification  

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Delhi HC holds 10% pre-deposit requirement for penalty-only appeals inapplicable where SCN was issued before amendment

  This Tax Alert summarizes a recent ruling of the Delhi High Court (HC) [1] on whether the newly introduced pre-deposit requirement for fi...