Day: May 24, 2025

AO using the terms “underreporting” and “misreporting as a consequence of underreporting” loosely, showed he was unaware of the different connotations and their implications.  In a recent judgment, ITAT Agra has deleted penalty under section 270A observing that the AO apparently used the terms “underreporting” and “misreporting as …

Waiver of late fee payable for delay in furnishing FORM GSTR-7 for June 2021 onwards Waiver of late fee payable u/s 47 of Delhi GST Act 2017 by any registered person, required to deduct tax at source for delay in furnishing return FORM GSTR-7 for the month of …