Businesses can start filing their first tax return under the new Goods and Services Tax (GST) regime as the GST Network has started the facility for return filing and paying taxes on its portal.
The GST returns for July and August will be filed on the Goods and Services Tax Network (GSTN) portal by filling up GSTR 3B form in which the taxpayer needs to provide consolidated details of outward supplies and input credit.
The taxpayer has to file a summary of self-assessed liabilities, input tax credit (ITC) and details of tax payment. The last date of the filing the