GST

Is it required that monthly returns be filed by the person who chooses to pay tax under the composition plan?

No. These individuals must file simplified quarterly returns in Form STR-4. GSTR-4 must be electronically filed on the GSTN common portal no later than the 18th of each month following the quarter in which it relates to supplies.


State the benefits of E-way bill.


When can be the implementation of E-way bill be done?