https://www.taxtmi.com/article/detailed?id=6496 Draft rules require registered taxpayers to file a return for each tax period, including nil returns, across eight defined GST return types covering outward, inward, consolidated supplies, ISD, non resident and tax deductor returns; returns must be filed on the GST common portal by the taxpayer or authorised representative. Mandatory initial reporting includes 4 digit HSN codes and service accounting codes for larger taxpayers; returns are not revisable and corrections are made in subsequent returns. Annual returns are required, and audited taxpayers must submit a CA certified reconciliation statement. en-us Mon, 26 Oct 2015 11:01:33 +0530 Mon, 26 Oct 2015 11:01:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6496 Draft rules require registered taxpayers to file a return for each tax period, including nil returns, across eight defined GST return types covering outward, inward, consolidated supplies, ISD, non resident and tax deductor returns; returns must be filed on the GST common portal by the taxpayer or authorised representative. Mandatory initial reporting includes 4 digit HSN codes and service accounting codes for larger taxpayers; returns are not revisable and corrections are made in subsequent returns. Annual returns are required, and audited taxpayers must submit a CA certified reconciliation statement. Articles Goods and Services Tax - GST Mon, 26 Oct 2015 11:01:33 +0530 https://www.taxtmi.com/article/detailed?id=6496