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Case Law Details

Case Name : Shailesh Rajpal Vs Commissioner (Madhya Pradesh High Court)
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Shailesh Rajpal Vs Commissioner (Madhya Pradesh High Court)

Learned counsels for the Commissioner Central Goods and Service Tax, Jabalpur opposed the prayer and submitted that though the last date to file annual return of GST for the year 2017-18 is 30/11/2019 and for the year 2018-19 is 31/12/19. However, a taxpayer has to declare their tax liability for a month in GST return GSTR-1 by 10th day of the subsequent month and has to pay liability so declared in return GSTR-3 B and the due date for payment of GST liability of a

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