New GST Return Form (RET-2) Sahaj PDF

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New GST Return Form (RET-2) Sahaj

Sahaj allows the small taxpayer to declare details of outward supplies to consumers and unregistered persons (B2C) and inward supplies attracting reverse charge only. It is a simplified quarterly return which the small taxpayers could file from April 2020 as discussed in the 37th GST Council Meeting.

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