<h1>Joint Committee Recommends Streamlined GST Returns with Mandatory Filing and Online Submission to Enhance Compliance.</h1> A Joint Committee was established in April 2014 to evaluate GST business processes and provide recommendations on registration and returns. The committee met multiple times to address GST return filing, emphasizing the importance of accurate and timely submissions for compliance and policy-making. Key aspects include a common e-return for different GST types, mandatory return filing for registered entities, and specific filing requirements for various taxpayer categories. The return forms like GSTR-1, GSTR-2, and GSTR-3, detailing their components and submission deadlines. It also covers return filing procedures, including online submissions, and highlights the consequences of non-compliance.