https://www.taxtmi.com/acts?id=20230 Taxpayers must file GST returns via the GST Common Portal after enrollment; filing may be done personally, through an authorized representative, a registered TRP, or an approved Facilitation Centre. TRPs/FCs receive separate IDs, upload returns based on taxpayer-provided information, and the portal notifies taxpayers by email/SMS for submission confirmation (including OTP). The portal supports API interactions, offline form utilities, and e-signature mechanisms, and maintains separate ITC and cash ledgers reflecting taxes, credits, liabilities, payments, refunds, interest, penalties, and adjudicated demands. en-us Sat, 12 Dec 2015 02:44:39 +0530 Sat, 12 Dec 2015 02:44:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=20230 Taxpayers must file GST returns via the GST Common Portal after enrollment; filing may be done personally, through an authorized representative, a registered TRP, or an approved Facilitation Centre. TRPs/FCs receive separate IDs, upload returns based on taxpayer-provided information, and the portal notifies taxpayers by email/SMS for submission confirmation (including OTP). The portal supports API interactions, offline form utilities, and e-signature mechanisms, and maintains separate ITC and cash ledgers reflecting taxes, credits, liabilities, payments, refunds, interest, penalties, and adjudicated demands. Act-Rules Bills Sat, 12 Dec 2015 02:44:39 +0530 https://www.taxtmi.com/acts?id=20230