GST NEWS BULLETIN
GST Returns can be filed for the period prior to the cancellation of GST registration
The Hon’ble Madras High Court in M. Mallika Mahal v. The Commissioner of Central GST and
Central
Excise[WP.Nos.10663 of 2022 dated August 17, 2022] held that the assessee should be
permitted
to file GST returns for the period before the cancellation of GST Registration and make payment
of tax dues along with interest.
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Single sign-on (SSO) functionality has been enabled for e-Invoice and e-Waybill
The SSO is a facility by which the user can log in to the e-Way bill system using his/her
credentials and click on the e-Invoice link to access the e-Invoice system directly without
logging in again and vice versa.
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