Requirements with respect to Registration, Returns and Payments :

• There will be Uniform e-Registration both for Centre and State Tax Authorities.

• Taxpayer would be required to file a Common e-Return for various taxes to be paid under the GTS regime i.e. CGST, SGST, IGST and Additional Tax.

• Regular dealers would be required to file monthly returns by the 20th of the succeeding month. The casual dealers would be required to file return for the period co-terminus with their validity period of registration. If the registration period exceeds one month then they would be required to file return for the month and another return for the remaining period of registration would have to be filed.

• Processes concerning requirements of filing Supply and Purchase statements (Invoice Level) in the Return; Mention of HSN Code at invoice level and its capture in the Return; revision of returns; matching of input tax credit and determination of tax liability to be same as described in the general Return Process.