Case Law Details
Case Name : M/s P.P. Automative Pvt. Ltd. Versus UOI and others (Punjab and Haryana High Court)
Related Assessment Year :
Courts :
All High Courts Punjab and Haryana HC
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Writ Petition Filed Before Hon’ble High Court Of Punjab And Haryana: M/S P.P. Automotive Pvt. Ltd., Challenging The Mechanism Of Operation Of Common GST Portal In Relation To The Filing Of Annual Return.
Provisions: As per Section 44 and Section 35 of the CGST/HGST Act read with Rule 80 of the CGST/HGST Rules, the taxpayers are required to furnish an annual return for every financial year electronically in Form GSTR-9/9A/9B as the case may be, on or before 31st December following the end of such financial year, and also those taxpayers who is required to get his accounts audited in accordanc...
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