KNOWLEDGE SERIES – GST (Part-4: GST Filing – What Does It Entail?)
What Constitutes a GST Return? A GST return is a comprehensive document containing information regarding all revenue/sales and/or expenses/purchases that must be submitted by every GST-registered taxpayer (each GSTIN) to the tax administrative authorities. This document serves as a tool for tax authorities to determine the net tax liability. Under the GST framework, registered dealers …
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