It has been three years since the introduction of Goods and Services Tax (‘GST’) in India, still, the aspect of compliances under GST have been quite challenging for the taxpayers. The transition into GST from pre-GST regime was itself a big change in terms of filing a minimum of 36 returns annually as originally proposed, which was later relaxed to 24 returns as compared to two returns each year in the service tax regime. In addition to the complex return filing process, technical glitches at GST portal has also made compliances a cumbersome task for taxpayers.
Source: singhassociates.in
