Question 20 – Draft-Bills-Reports – Returns Process and matching of Input Tax Credit – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 20 – Q 20. How can taxpayers file their returns? Ans. Taxpayers will have various modes to file the statements and returns. Firstly, they can file their statement and returns directly on the Common Portal online. However, this may be tedious and time taking for taxpayers with large number of invoices. For such taxpayers, an offline utility will be
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