GST Return filing Procedure

With the introduction of Goods & Service Tax, taxpayers are now required to fulfill a set of compliances which mandates them to file multiple returns for each Financial Year. Some of these are monthly requirements where details regarding invoices raised as well as received has to be filed with the GSTN. And as an repository of data for the taxpayers GSTN will make sure that all these information could be accessed whenever required in future. Helping you with a better understanding of the procedure of GST return filing, let us start with the basic comprehension of the concepts pertaining to the newly rolled out Indirect tax of Goods & Service Tax.