Return filing under GST: taxpayers may use the Common Portal, offline utilities, or certified GSP integrations. Taxpayers may file returns directly on the Common Portal, or, for large invoice volumes, use an offline utility to prepare statements after downloading auto-populated details and then upload them to the Common Portal. Certified GST Suvidha Providers will integrate with the Common Portal to facilitate preparation, transmission, and management of returns.
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.
Return filing under GST: taxpayers may use the Common Portal, offline utilities, or certified GSP integrations.
Taxpayers may file returns directly on the Common Portal, or, for large invoice volumes, use an offline utility to prepare statements after downloading auto-populated details and then upload them to the Common Portal. Certified GST Suvidha Providers will integrate with the Common Portal to facilitate preparation, transmission, and management of returns.
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