Gst return 3b

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If one has registered voluntarily in gst and having taxable turnover but less than 20 lakh, then whether he has to file nil return or file return after offset of input & output liabilty ??
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Any person registered in GST then he ll be follow all rules. After registered his turn over is not matter if it's less than 20lakhs or above. He ll be file returns.....


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