Return Formats :

These formats are based on the report of the Joint Committee on the business process relating to return as approved by the Empowered Committee of State Finance Ministers. The changes required in the formats as per the decisions taken on the consultations made are yet to be made in the formats. Similarly, changes required due to provisions of the draft Model GST Bills as approved by the Empowered Committee have also not yet been carried out in these formats. However, these formats give a fair understanding of the concepts and idea behind returns in GST.