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    <title>Compliance of filing of return under Goods and Service Tax (GST)</title>
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    <description>Registration under the proposed GST regime requires all registered taxable persons to file multiple specified returns (GSTR-1 to GSTR-12) with distinct purposes and deadlines, including supplier-driven auto-populated inward supply data that recipients must reconcile before final monthly submission; taxpayers must pay tax due by the filing date. The law allows authorised Tax Return Preparers and certified GST Suvidha Providers to assist filing, but legal responsibility for accuracy and reconciliation of mismatches remains with the registered taxable person.</description>
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      <description>Registration under the proposed GST regime requires all registered taxable persons to file multiple specified returns (GSTR-1 to GSTR-12) with distinct purposes and deadlines, including supplier-driven auto-populated inward supply data that recipients must reconcile before final monthly submission; taxpayers must pay tax due by the filing date. The law allows authorised Tax Return Preparers and certified GST Suvidha Providers to assist filing, but legal responsibility for accuracy and reconciliation of mismatches remains with the registered taxable person.</description>
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