Para 5 – Draft-Bills-Reports – Business Process for GST on GST Return – Report on – Business Process for GST on GST Return – [October 2015] – Para 5 – 5 Annual Return (GSTR-8): 5.1 All the Normal taxpayers would be required to submit Annual Return. This return to be filed annually is intended to provide 360 degree view about the activities of the taxpayer. This statement would provide a reconciliation of the returns with the audited financial statements of the taxpayer. 5.2 This return is a detailed return and captures the details of all the income and expenditure of the taxpayer and regroups them in accordance with the monthly returns filed by the taxpayer. This return also provides for the reconciliation of the monthly tax payments and w
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