https://www.taxtmi.com/acts?id=20217 The framework requires every registered person to file periodic GST returns-declaring tax liability, furnishing payment details, and filing complete returns within prescribed timelines-under a single common electronic return covering CGST, SGST, IGST and Additional Tax. GST operates as a self-assessed destination based tax; returns support compliance verification, audit and anti-evasion programs, and finalisation of liabilities. Special regimes include simplified monthly purchase returns for UN agencies with unique GST IDs, while government entities or persons dealing solely in exempted or non-GST supplies need not register or file returns but may be assigned Departmental IDs for purchase invoice reporting. en-us Sat, 12 Dec 2015 02:38:33 +0530 Sat, 12 Dec 2015 02:38:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=20217 The framework requires every registered person to file periodic GST returns-declaring tax liability, furnishing payment details, and filing complete returns within prescribed timelines-under a single common electronic return covering CGST, SGST, IGST and Additional Tax. GST operates as a self-assessed destination based tax; returns support compliance verification, audit and anti-evasion programs, and finalisation of liabilities. Special regimes include simplified monthly purchase returns for UN agencies with unique GST IDs, while government entities or persons dealing solely in exempted or non-GST supplies need not register or file returns but may be assigned Departmental IDs for purchase invoice reporting. Act-Rules Bills Sat, 12 Dec 2015 02:38:33 +0530 https://www.taxtmi.com/acts?id=20217