The taxpayers associate the Goods and Service Tax Network (GSTN) with the online GST return filing about the inflow and outflow of supplies including the volume of tax paid and collected. Although documenting the taxable transactions with Government, after deduction of Input Tax Credit, the taxpayer is also expected to pay the amount of tax received from an outward supplier of goods or services.
GST return filing is done via the GST portal and documents do not have to be attached to the GST return. The taxpayer, however, would need to submit information on issued B2B invoices, issued B2C invoices, issued credit notes, issued debit notes, and sold HSN descriptions of products.
The required documents are as follows:
- Login Credentials of the Registered Person
- GST Registration Certificate
- DSC of the Authorised Partner or Director (In case of LLP & Company only)
- Details of Inward & Outward Taxable Supplies Along With Invoice Details