If Registered with GST Liable to file GST Return despite Not Liable to Pay GST

Joy Mathew Vs Union of India (Kerala High Court)

The present writ petition is based on the facts that owing to the advent of the new GST regime in case petitioner who is registered with GST is of the view that, is not liable to pay tax for these period need not file GST returns showing nil, but the provisions of the Act envisages requirement of filing returns. The aforementioned difficulty has been agitated in the present writ petition.

High Court states that the Petitione

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