TaxTMI 
TaxTMI 
In case of GST, statement of both Inward and outward supplies has to be uploaded in for each and every Tax period.
In case of an Assessee had only supply of Services, whether he need to upload the details of the Inward and Outward Supplies?
Filing returns under GST
28 Feb 2017 
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GST return filing requires registered persons to submit both inward and outward supply statements each tax period.
A registered taxable person must furnish returns of both inward and outward supplies for each tax period; supplies include services so service-only assessees must file. Outward supplies are declared by suppliers (GSTR-1) and inward supplies are auto-populated into the recipient's return (GSTR-2) which the recipient may accept, reject or modify, creating an obligation to reconcile supplier- and recipient-reported transactions. (AI Summary)
A registered taxable person must furnish returns of both inward and outward supplies for each tax period; supplies include services so service-only assessees must file. Outward supplies are declared by suppliers (GSTR-1) and inward supplies are auto-populated into the recipient's return (GSTR-2) which the recipient may accept, reject or modify, creating an obligation to reconcile supplier- and recipient-reported transactions. (AI Summary)