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    <title>Proposed GST Return - Salient features in brief</title>
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    <description>A single electronic return will cover central, state and integrated taxes and mandates periodic filing by all registrants, including nil returns. Regular taxpayers must file GSTR-1, GSTR-2 and GSTR-3 monthly, compounding taxpayers file quarterly GSTR-4, and all regular taxpayers file an annual reconciliation (GSTR-8) based on financial records with a 31 December cut-off; audited taxpayers must submit a CA-certified reconciliation.</description>
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      <law>Goods and Services Tax - GST</law>
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