Taxpayers must file GST returns online; TRPs can assist, but taxpayers remain responsible for accuracy.

A registered taxpayer must file GST returns via the GST Common Portal using their unique User-ID and password, either personally or through an authorized representative. Taxpayers can also utilize accounting or IT applications or visit a Facilitation Center (FC) for assistance. Tax Return Preparers (TRPs) can prepare and submit returns on behalf of taxpayers, who remain legally responsible for the information's accuracy. The GST system provides notifications and requires taxpayer confirmation for submission. The GST portal maintains a ledger for each taxpayer, detailing tax payments, input tax credits, and liabilities. Registration of TRPs and FCs is managed by tax authorities, with data shared with GSTN.