The major features of the proposed returns filing
procedures under GST are as follows:
a. Common return would serve the purpose of both Centre and
b. There are eight forms provided for in the GST business processes
for filing for returns. Most of the average tax payers would be using
only four forms for filing their returns. These are return for
supplies, return for purchases, monthly returns and annual return.
c. Small taxpayers: Small taxpayers who have opted composition
scheme shall have to file return on quarterly basis.
d. Filing of returns shall be completely online. All taxes can also be
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