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Para 1 - Draft-Bills-Reports - Business Process for GST on GST Return - Goods and Services Tax - Para 1 - 1. 1.1 During the Empowered Committee meeting held on 10th March, 2014, it was decided that a Joint Committee under the co-convenership of the A .....

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urn 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 Government of India, was .....

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8th July,2015, 22ndand 23rd July, 2015 and 9th October, 2015. The list of the participants of the last meeting of the Committee held on 9th October, 2015 is appended. (Annexure-I) 1.3 A return is a statement of specified particulars relating to busi .....

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eturn; and (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 .....

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x liabilities of the taxpayer within stipulated period of limitation. 1.5 This document lists out the salient aspects of the process related to filing of GST returns. 1.6 There will be common e-return for CGST, SGST, IGST and Additional Tax. Who need .....

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