return filed after
the due date of furnishing return for the
month of September, 2018 till the due date
of furnishing return for March ... annual return, whichever is
earlier.
(10) A registered person shall not be
allowed to furnish a return for a tax period
if the return
been served some time in
May 2024.
2. Petitioner has filed GST returns within time but
after some time in December 2023, realised that
there ... annual
return, whichever is earlier.
(10) A registered person shall not be allowed to
furnish a return for a tax period if the return
sought relates to the third party and
the GST Authorities holds the Information i.e.
GST returns of the third party. When such an
information ... information."
12. Section 158 (1) of the GST Act specifically
prohibits giving Information of GST returns
except as provided in sub- section
GST
F. No. CBIC-20001/2/2022 - GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
GST ... return filed after the due date of furnishing return
for the month of September, 2018 till the due date of furnishing
return for March
filed their GST returns during the period after
01.07.2017 are permitted to file their returns / amended
returns, pursuant to the calculation of the differential ... filed their GST returns during the period after
01.07.2017 are permitted to file their returns / amended
returns, pursuant to the calculation of the differential
filed their GST returns during the period after
01.07.2017 are permitted to file their returns / amended
returns, pursuant to the calculation of the differential ... filed his GST returns during the period after 01.07.2017 is
permitted to file his returns / amended returns, pursuant to
the calculation of the differential
GST
registration on 18.01.2024. However, since the petitioner did not
-3-
NC: 2024:KHC:37938
WP No. 19589 of 2024
file his GST returns within ... that
if reasonable time is granted, the petitioner would file his GST
returns and accordingly, the impugned orders may be set aside
and the respondents
dated 10.08.2022 at Annexure-T
rejecting its request to file the GST returns by changing the
authorized signatory/e-mail and mobile number and make ... regard to the
undisputed fact that respondent No.3 had filed GST returns till
July, 2022 and the GSTIN and user ID stand
GST returns. The petitioner
intends to revive its business and file the necessary
returns and also pay the necessary dues. However, if
4
GST number ... authorities are directed to restore GST
number of the petitioner forthwith.
ii. The petitioner shall file the necessary GST
returns within a period of four
DIRECTING THE R1 TO
ALLOW THE PETITIONER TO RECTIFY THE GST RETURNS FILED
FOR THE MONTHS OF JULY,2017 AND MARCH 2018 AND ETC.
THIS ... Respondent No.1 to allow the Petitioner to rectify
the GST returns filed for the months of July, 2017
and March, 2018;
ii) Consequently, Issue
