Smart Tax consult

25/12/2025

04/08/2025

Now We are rady to provide survice at your town Panisagar (franchisee hub )
Exact location Panisagar bazar opposite by co - operative Bank panisaga
Do contact with us for any kind of taxations related problems.
—————- Thank you —————-

27/06/2025

10/01/2025

Smart Tax Consultant/ Babur Bazer, Near Income Tax Office, Dharmanagar, north tripura 76299 85761.

Location🗺️ https://maps.app.goo.gl/EBd9LVCw2U4k3ZhN7?g_st=ic

14/11/2024

Smart Tax Consultant
babur bazer, near income tax office.
Dharmanagar, north tripura, 799250
076299 85761
[email protected]

Smart Tax consult

29/10/2024

* *
✳️ *Barring of GST Return on expiry of three years*
*Oct 29th, 2024*

As per the Finance Act,2023 (8 of 2023), dt. 31-03-2023, implemented w.e.f 01-10-2023 vide Notification No. 28/2023 – Central Tax dated 31th July, 2023, the taxpayers shall not be allowed file their GST returns after the expiry of a period of three years from the due date of furnishing the said return under Section 37 ( Outward Supply), Section 39 (payment of liability), Section 44 ( Annual Return) and Section 52 (Tax Collected at Source). These Sections cover GSTR-1, GSTR 3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR 7, GSTR 8 and GSTR 9.

The said changes are going to be implemented in the GST portal from early next year (2025). Hence, the taxpayers are advised to reconcile their records and file their GST Returns as soon as possible if not filed till now.