- The filing of GST returns has undergone a prime changes in the past two and a half years. Still it will have an another significant change with the new system, effective from 1st April 2020. Hence, the government may recommend and pass the necessary changes to the GST law and its corresponding rules on the GST Returns.
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GST Registration Requirements
Under any taxation law, the first compliance that a taxpayer is required to fulfill is to get himself registered before the appropriate tax authorities. All the taxpayers are identified from the unique number allotted to them by the concerned tax authorities at the time of obtaining registration. A formal registration with the concerned tax authorities confer the following benefits to a taxpayer: