Introduction

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....ered Committee should be constituted to look into the Report of the Sub-Group-I on Business Processes for GST and make suitable recommendations for Registration and Return to the Empowered Committee. It was also decided that the Joint Committee should also keep in view the Registration and Return requirements necessary for IGST Model. Accordingly, a Joint Committee, in consultation with the Govern....

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....nd (iii) File correct and complete return within stipulated time frame. 1.4 GST is a self-assessed destination based taxation system. The submission and processing of return is an important link between the taxpayer and tax administration as it is an important tool for: (i) Compliance verification program of tax administration; (ii) Providing necessary inputs for taki....

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....ired to file regular return. They would submit their purchase statements (without purchase invoices) as per the periodicity prescribed for claim of refund. 6 1.9 Government entities / PSUs , etc. not dealing in GST supplies or persons exclusively dealing in exempted / Nil rated / non -GST goods or services would neither be required to obtain registration nor required to file returns under the G....