Tag Archives: GST Returns mandatory for whom

GST Returns to be filed even if No Inward and Outward Supply in Tax Period

By | March 21, 2017

Whether GST returns have to be filed if the assesse has not effected any inward or outward supply during a tax period? Section 34(8) of Revised Model GST Law of India specifies that the periodical return in Form GSTR-3 – Monthly Return or Form GSTR-4 Quarterly Return for Compounding Taxable person (as the case may be) shall be furnished… Read More »