Joint Committee Reviews GST Registration & Returns Process; Simplifies Filing for UN Agencies, Exempts Certain Government Entities

A Joint Committee was formed to evaluate the business processes for GST registration and returns, considering IGST Model requirements. The committee met multiple times from 2014 to 2015. Under GST, registered individuals must file returns for specified tax periods, even for nil activity. GST returns serve as a compliance tool, aid policy decisions, and manage audits. A common e-return will be used for CGST, SGST, IGST, and Additional Tax. UN agencies will file simplified monthly returns for purchases. Government entities not dealing in GST supplies are exempt from registration and returns, but State authorities may assign them a Departmental ID for inter-State purchases.