Tax return filing options: online portal, offline utility, and authorised GST Suvidha Providers enable streamlined electronic submissions. Tax return filing will occur via the Common Portal through direct online submission or by using an offline utility that allows taxpayers to download auto populated details, prepare statements offline, and upload them; authorised GST Suvidha Providers will integrate with the portal to enable third party submission and data exchange relevant to return preparation and input tax credit matching.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax return filing will occur via the Common Portal through direct online submission or by using an offline utility that allows taxpayers to download auto populated details, prepare statements offline, and upload them; authorised GST Suvidha Providers will integrate with the portal to enable third party submission and data exchange relevant to return preparation and input tax credit matching.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.