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Form and manner of submission of monthly return

Rule 3 - Draft GST Return Rules - Goods and Services Tax - Rule 3 - 3. (1) Every registered taxable person, other than a taxable person paying tax under section 8, shall furnish a return under sub-section (1) of section 27 in FORM GSTR-3 electronically through the Common Portal either directly or from a Facilitation Centre, notified by the Board or Commissioner. (2) Part A of the return under sub-rule (1) shall be electronically generated on the basis of information furnished through returns in .....

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