This article explains the mandatory annual GST return filing requirements that must be submitted by December 31, 2025.

The Tribunal observed that revenue has compared the figures reflected in the ST-3 returns and figures reflected in Form 26AS statement and raised the demand without further examining the reasons for the difference in the two statements.

The petitioner, Priyadarshini Saha, alleged that this practice was devised to circumvent the Court’s earlier judgment in Gaurav Kumar v. Union of India, which had struck down similar enrolment‑stage screening mechanisms.