GST’s 60-Day Return Filing Rule is Directory, not mandatory: Madras HC

Tvl. Priya Woods Craft Vs Commissioner of Commercial Taxes (Madras High Court)

In a ruling that offers a reprieve to taxpayers, the Madras High Court has held that the 60-day time limit prescribed under Section 62(2) of the Goods and Services Tax (GST) Act, 2017, for filing returns after a best judgment assessment order is “directory in nature” and not a mandatory, unbreachable deadline. The court opined that an assessee’s right to file returns cannot be extinguished if they fail to meet this deadline for reasons beyond their control.Please become a Premium member. If you are already a Premium member, login here to access the full content.