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Where will the taxpayer file Return?

Para 3.11 - Draft-Bills-Reports - Business Process for GST on GST Return - Report on - Business Process for GST on GST Return - [October 2015] - Para 3.11 - 3.11 3.11.1 A registered Tax Payer shall file GST Return at GST Common Portal either: (i) by himself logging on to the GST Common Portal using his own user ID and password; (ii) Through his authorized representative using the user Id and password (allotted to the authorized representative by the tax authorities), as chosen at the time of reg .....

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Common Portal as well. However, a taxable person may prepare and submit his returns himself or can use services of a TRP. The process for filing return through TRP is given below: (i) A TRP will have to be chosen by the taxpayer out of TRPs registered with respective State tax authorities/CBEC. (taxpayer will have the option to change TRP any time); (ii) The TRPs registered with tax authorities will be provided separate user ID and password; (iii) Using his own user Id and password, the TRP will .....

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will generate an email and SMS having basic data of return and send the same to the taxpayer; (vi) The taxpayer can accept the correctness of the return and submit the same by just clicking on the link provided in the e-mail. In case he does not respond to the e-mail, return will be considered as not submitted; (vii) In case taxpayer wants to respond to the SMS, he may do so by replying YES and mention the OTP sent alongwith the SMS. In case he does not respond to the SMS, return will be conside .....

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shall be responsible for the uploading of all types of return given to it by the taxable person. After uploading the data on the common portal using the ID and Password of FC, the GSTN system will generate an email/SMS for the taxpayer. The process explained in Para 3.11.2 above will be followed. With e-sign being worked out by Department of Electronics and Information Technology (DEITY), individual signing of return by one-time Digital Signature Certificate (DSC) can also be completed. This wi .....

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