https://www.taxtmi.com/article/detailed?id=7213 Return compliance under the Revised GST Model Law requires electronic submission of prescribed outward, inward, monthly and annual returns in specified forms and frequencies by different classes of registrants. The scheme mandates data sharing between supplier and recipient, provisional allowance of input tax credit with subsequent matching against supplier records, communications for discrepancies, and correction mechanisms. Original returns are not revisable but errors may be corrected within specified filing windows; belated filing is allowed subject to capped fees and filing prerequisites. Specific forms and deadlines apply to composition suppliers, non residents, ISDs, tax deductors and e commerce operators. en-us Tue, 17 Jan 2017 08:09:38 +0530 Tue, 17 Jan 2017 08:09:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7213 Return compliance under the Revised GST Model Law requires electronic submission of prescribed outward, inward, monthly and annual returns in specified forms and frequencies by different classes of registrants. The scheme mandates data sharing between supplier and recipient, provisional allowance of input tax credit with subsequent matching against supplier records, communications for discrepancies, and correction mechanisms. Original returns are not revisable but errors may be corrected within specified filing windows; belated filing is allowed subject to capped fees and filing prerequisites. Specific forms and deadlines apply to composition suppliers, non residents, ISDs, tax deductors and e commerce operators. Articles Goods and Services Tax - GST Tue, 17 Jan 2017 08:09:38 +0530 https://www.taxtmi.com/article/detailed?id=7213