Delhi High Court held that section 67 (7) of the CGST Act mandates that notice of extension of the seizure is required to be issued to the assessee prior to conclusion of the six-month period. Thus, ...

March 2025 is crucial for GST compliance, requiring businesses to complete 16 key actions. These include reconciling outward supplies in Forms GSTR-1 and GSTR-3B, aligning input tax credit (ITC) and ...