Eligibility: You must have a registered GSTIN. Your aggregate turnover at PAN level should be up to
Form and manner of furnishing return.sec39
Key Points: Returns are mandatory for registered persons under GST. Filing is electronic through the
Form and manner of ascertaining details of inward supplies. Sec38, 39, 52
Furnishing details of inward supplies: Who needs to furnish: Every registered person (except those mentioned in
RETURNS
Form and manner of furnishing details of outward supplies sec 37, 39 Section 37:
EXAMINATION CENTRES
The term “examination centres” is not directly mentioned in the Goods and Services Tax Act,
REGISTRATION FOR THE EXAMINATION AND PAYMENT OF FEES
Which examination are you referring to? There are several examinations associated with the Goods and
FREQUENCY OF EXAMINATION
The frequency of examinations under the Goods and Services Tax (GST) Act, 2017 depends on
EXAMINATION OF GOODS AND SERVICES TAX PRACTITIONERS
The examination of Goods and Services Tax (GST) Practitioners under the Goods and Services Tax
PROVISIONS RELATING TO A GOODS AND SERVICES TAX PRACTITIONER
The provisions relating to a Goods and Services Tax (GST) practitioner under the Goods and
DETAILS OF INWARD SUPPLIES OF PERSONS HAVING UNIQUE IDENTITY NUMBER
In the Goods and Services Tax (GST) regime in India, certain entities holding Unique Identification