Suptisree BiswasKnowledge Contributor
What is the full form of GSTR 1?
What is the full form of GSTR 1?
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The Goods and Services Tax Return 1 is a document that each registered tax payer needs to file every month/quarter.
It must contain the details of all sales and supply of goods and services made by the tax payer during the tax period.
However this return is not applicable to composition vendors, non resident foreign taxpayers and those with an Unique Identification Number.