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GST returns to be filed monthly!!
The biggest indirect tax regime GST, which is proposed to be implemented from April 1, 2017 is witnessing frequent updations.
The three draft rules with their formats relating to registration, invoice and payments were issued yesterday by the Central Board of Excise and Customs (CBEC), for public comments.
As per the rules for refund, specified form (GSTR-3) will be required to be submitted by every registered taxable person monthly. There is also a provision for electronic furnishing of annual return. Audited statements would be required to be submitted annually by every taxable person whose turnover exceeds Rs. 1 crore.