Madras High Court held that ITC in respect of delayed GSTR-3B allowed provided GSTR-3B is filed on or before 30.11.2021. accordingly, claim of ITC barred by limitation in terms of section 16(4) of ...
The Goods and Services Tax Network (GSTN) has issued an advisory on 9 September 2025 reminding taxpayers about the restriction on filing pending GST returns beyond three years from their due dates.
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