Registered Person's Master File requires regular updating and comprehensive GST profile, registrations, bank and transaction records. Registered Person's Master File is a recurring GST compliance template capturing a registrant's profile (GSTIN, address, PAN, goods/services), business constitution and key personnel, other regulatory registrations, designated bank(s) and business bank accounts, and period-wise supplies and tax reporting including HSN/service codes, input tax credit utilization, net cash tax payments and zero-rated/ deemed export details; the RPMF permits downloading available data from GSTIN for preparation.
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Provisions expressly mentioned in the judgment/order text.
Registered Person's Master File requires regular updating and comprehensive GST profile, registrations, bank and transaction records.
Registered Person's Master File is a recurring GST compliance template capturing a registrant's profile (GSTIN, address, PAN, goods/services), business constitution and key personnel, other regulatory registrations, designated bank(s) and business bank accounts, and period-wise supplies and tax reporting including HSN/service codes, input tax credit utilization, net cash tax payments and zero-rated/ deemed export details; the RPMF permits downloading available data from GSTIN for preparation.
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