https://www.taxtmi.com/article/detailed?id=8571 Chapter VIII of the Central Goods and Services Tax Rules prescribes multiple specified returns and recognizes auto drafted forms and certificates for distinct taxpayer categories; notifications introduced a consolidated annual return requiring exact reconciliation with prior periodic filings, an audited reconciliation statement for larger taxpayers, and a final return on cancellation. A phased electronic return system replaces the short form monthly filing with a principal RET form and two annexures, using a trial rollout, continuous invoice uploads, and recipient viewable auto drafted inward supply data to improve reconciliation and filing accuracy. en-us Sat, 29 Jun 2019 05:31:02 +0530 Sat, 29 Jun 2019 05:31:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8571 Chapter VIII of the Central Goods and Services Tax Rules prescribes multiple specified returns and recognizes auto drafted forms and certificates for distinct taxpayer categories; notifications introduced a consolidated annual return requiring exact reconciliation with prior periodic filings, an audited reconciliation statement for larger taxpayers, and a final return on cancellation. A phased electronic return system replaces the short form monthly filing with a principal RET form and two annexures, using a trial rollout, continuous invoice uploads, and recipient viewable auto drafted inward supply data to improve reconciliation and filing accuracy. Articles Goods and Services Tax - GST Sat, 29 Jun 2019 05:31:02 +0530 https://www.taxtmi.com/article/detailed?id=8571