{"id":1262,"date":"2016-09-22T17:28:59","date_gmt":"2016-09-22T11:58:59","guid":{"rendered":""},"modified":"2016-09-22T17:28:59","modified_gmt":"2016-09-22T11:58:59","slug":"is-an-annual-return-and-a-final-return-one-and-the-same","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=1262","title":{"rendered":"Is an Annual Return and a Final Return one and the same?"},"content":{"rendered":"<p>Is an Annual Return and a Final Return one and the same?<br \/>Question 18<br \/>Bill  <br \/>Returns Process and matching of Input Tax Credit<br \/>FAQ on GST dated 21.9.2016 based on Draft Model GST<br \/>Q 18. Is an Annual Return and a Final Return one and the same?<br \/>\nAns. No. Annual Return has to be filed by every registered taxable person paying tax as a normal or a compounding taxpayer. Final Return has to be filed only by those registered taxable persons who have applied for cancellation of registration.<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/acts?id=22412\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Is an Annual Return and a Final Return one and the same?Question 18Bill Returns Process and matching of Input Tax CreditFAQ on GST dated 21.9.2016 based on Draft Model GSTQ 18. Is an Annual Return and a Final Return one and the same? Ans. No. Annual Return has to be filed by every registered taxable &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=1262\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Is an Annual Return and a Final Return one and the same?&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-1262","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/1262","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1262"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/1262\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1262"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1262"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1262"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}