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Returns to be filed in GST

By Finance Advisory, 3rd Eye Advisory®
Returns to be filed in GST

A return is a document that a taxpayer is required to file as per the law with the tax administrative authorities. Under the GST law, a normal taxpayer will be required to furnish three returns monthly and one annual return. There are separate returns for a taxpayer registered under the composition scheme, taxpayer registered as an Input Service Distributor, a person liable to deduct or collect the tax (TDS/TCS). Returns are required to be filed digitally online through a common portal to be provided by GSTN.

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Article by: Finance Advisory, 3rd Eye Advisory®