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New GST Return approved by GST Council

August 4, 2018[2018] 96 taxmann.com 71 (Article)
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The filing of GST returns has been a major dampener since implementation of GST from the historic date of 1st July, 2017. This has been caused due to increase in the number of details/ returns required to be filed under GST Law, issues in matching of credits and non-functioning/crash of the common portal, i.e., GST N website. Due to the above position the GST Council was coerced to extend the dates of filing of GSTR-1 and also to dispense with the requirement of filing of GSTR-2 and GSTR-3.
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