Returns filing obligations: registered persons must file periodic GST returns detailing supplies and reconciling input tax credit. The returns regime makes filing periodic GST returns the primary mechanism for reporting supplies, enabling compliance verification, finalising liabilities, and supporting audit and anti evasion programmes. Registered persons must file returns in the applicable periodicity and form, with detailed outward supply reporting for normal taxpayers and specialised returns for composition taxpayers, ISDs, TDS/TCS deductors and non residents. B2B invoices require invoice level upload because of ITC claims, while B2C and intra state supplies may be summary reported; only prescribed invoice fields (HSN/classification codes and taxable value) are required. Duplicate ITC detection, late filing fees, and final return and audit/reconciliation obligations are specified.
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.
Returns filing obligations: registered persons must file periodic GST returns detailing supplies and reconciling input tax credit.
The returns regime makes filing periodic GST returns the primary mechanism for reporting supplies, enabling compliance verification, finalising liabilities, and supporting audit and anti evasion programmes. Registered persons must file returns in the applicable periodicity and form, with detailed outward supply reporting for normal taxpayers and specialised returns for composition taxpayers, ISDs, TDS/TCS deductors and non residents. B2B invoices require invoice level upload because of ITC claims, while B2C and intra state supplies may be summary reported; only prescribed invoice fields (HSN/classification codes and taxable value) are required. Duplicate ITC detection, late filing fees, and final return and audit/reconciliation obligations are specified.
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