GST return filing methods: portal, authorized representatives, TRPs or facilitation centers enable electronic submission with e-sign and ledger integration. Taxpayers must file GST returns via the GST Common Portal after enrollment; filing may be done personally, through an authorized representative, a registered TRP, or an approved Facilitation Centre. TRPs/FCs receive separate IDs, upload returns based on taxpayer-provided information, and the portal notifies taxpayers by email/SMS for submission confirmation (including OTP). The portal supports API interactions, offline form utilities, and e-signature mechanisms, and maintains separate ITC and cash ledgers reflecting taxes, credits, liabilities, payments, refunds, interest, penalties, and adjudicated demands.
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Provisions expressly mentioned in the judgment/order text.
GST return filing methods: portal, authorized representatives, TRPs or facilitation centers enable electronic submission with e-sign and ledger integration.
Taxpayers must file GST returns via the GST Common Portal after enrollment; filing may be done personally, through an authorized representative, a registered TRP, or an approved Facilitation Centre. TRPs/FCs receive separate IDs, upload returns based on taxpayer-provided information, and the portal notifies taxpayers by email/SMS for submission confirmation (including OTP). The portal supports API interactions, offline form utilities, and e-signature mechanisms, and maintains separate ITC and cash ledgers reflecting taxes, credits, liabilities, payments, refunds, interest, penalties, and adjudicated demands.
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