GST Returns to be filed even if No Inward and Outward Supply in Tax Period
Whether GST returns have to be filed if the assesse has not effected any inward or outward supply during a tax period? Section 34(8) of Revised Model GST Law of India specifies that the periodical return in Form GSTR-3 – Monthly Return or Form GSTR-4 Quarterly Return for Compounding Taxable person (as the case may be) shall be furnished… Read More »