Form and manner of submission of monthly return
Rule 3
Bill
Draft GST Return Rules
Draft – Goods And Services Tax – Return Rules, 20 [September 2016]
3. Form and manner of submission of monthly return
(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 FORM GSTR-1, FORM GSTR-2, electronic credit ledger, electronic cash ledger and electronic tax liabi
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