Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
GSTN Advisory: GST Portal to Block Filing of Returns Older than Three Years
The Goods and Services Tax Network (GSTN) issued an advisory stating that the portal will soon block filing of returns that are over three years old. This measure aligns with the legal provision introduced in the Finance Act, 2023, which restricts late filing beyond three years. The advisory urges taxpayers to complete pending filings before the lockout and aims to streamline compliance management and data integrity in the GST system.