53 FAQs on GST Annual Return by ICAI Indirect Tax Committee
53 FAQs on GST Annual Return [Also refer New GST Books on GST Audit and Annual return ] Q1. What is Legal provision for filling GST Annual Return? Ans. Legal requirement of filing Annual return hereafter called GSTR-9 is governed by section 35(5) and section 44(1) of CGST Act. Section 44(1) of CGST Act read with… Read More »