https://www.taxtmi.com/manuals?id=1789 The returns regime makes filing periodic GST returns the primary mechanism for reporting supplies, enabling compliance verification, finalising liabilities, and supporting audit and anti evasion programmes. Registered persons must file returns in the applicable periodicity and form, with detailed outward supply reporting for normal taxpayers and specialised returns for composition taxpayers, ISDs, TDS/TCS deductors and non residents. B2B invoices require invoice level upload because of ITC claims, while B2C and intra state supplies may be summary reported; only prescribed invoice fields (HSN/classification codes and taxable value) are required. Duplicate ITC detection, late filing fees, and final return and audit/reconciliation obligations are specified. en-us Mon, 07 Jan 2019 17:11:00 +0530 Tue, 08 Jan 2019 17:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1789 The returns regime makes filing periodic GST returns the primary mechanism for reporting supplies, enabling compliance verification, finalising liabilities, and supporting audit and anti evasion programmes. Registered persons must file returns in the applicable periodicity and form, with detailed outward supply reporting for normal taxpayers and specialised returns for composition taxpayers, ISDs, TDS/TCS deductors and non residents. B2B invoices require invoice level upload because of ITC claims, while B2C and intra state supplies may be summary reported; only prescribed invoice fields (HSN/classification codes and taxable value) are required. Duplicate ITC detection, late filing fees, and final return and audit/reconciliation obligations are specified. Manuals GST Mon, 07 Jan 2019 17:11:00 +0530 https://www.taxtmi.com/manuals?id=1789