Government has released GST Offline Tool to make the taxpayers familiar with its features.
Introduction of GST is one of the major tax reforms introduced by the government of India. Unlike the previous indirect tax regime, GST aims to simplify filing of indirect tax returns as well as compliance.
It is a consumption based tax that is introduced to subsume a host of indirect taxes into a single unified tax. Further, taxpayers under GST can claim the benefit of the tax paid on inputs thereby eliminating tax on tax effect.
Apart from these structural changes, GST has brought about efficiency and automation in tax compliance and return filing processes. For instance the shift from manual to online GST compliance has made the tax filing less cumbersome.
Thus, there are various aspects of GST that are carried out online mandatorily. These include, GST registration, return filing, claiming refund, etc.