Goods and Service Tax (GST) Return

taxable person engaged in export of Goods or Services.

 Inter-State supply of goods or services.

 Business selling goods through e- commerce operator viz. Amazon, Flipcart, Snapdeal.

 Turnover exceeds maximum limit.

 Input Service Distributor.

 Persons who are required to pay tax under reverse charge.

 Casual taxable persons making taxable supply.

 Non-resident taxable persons making taxable supply.

 Persons who are required to deduct tax under section 51.

 Persons who make taxable supply of goods or services or both on behalf of other taxable persons whether as an agent or

otherwise.