GST annual return in Kolkata is mandatory for the entities that have a turnover of more than two crores, irrespective of the business activity, the sales, or the profitability during that particular month. Hence, even a formant business with a valid GSTIN has to file the GST annual returns in Kolkata. It includes the details relevant to the outward and the inward supplies that are made during a relevant financial year. Before filing the GST returns in Kolkata the taxpayer is required to file the GSTR 1, GSTR 3B, GSTR 4 returns. If there are overdue the taxpayer cannot file the GST annual returns.
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