Components of a valid ISD Return (GSTR-6)
Para 3.06
Bill
Business Process for GST on GST Return
Report on – Business Process for GST on GST Return – [October 2015]
3.6 Components of a valid ISD Return (GSTR-6):
3.6.1 This return form would capture the following information:
1. Basic details of the Taxpayer i.e. Name along with GSTIN
2. Period to which the Return pertains
3. Final invoice-level inward supply information pertaining to the tax period separately for goods and services on which the ITC is being claimed. This will be auto populated on the basis of GSTR-1 filed by the Counterparty Supplier of the taxpayer. The same may be modified i.e. added or deleted by the Taxpayer while filing the ISD return. The recipi
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