by Shakshi Bharti | Aug 28, 2024 | GST, Acts, Central Goods and Services Tax Act, 2017
Important Keyword: GST, CGST, SGST, IGST, UTGST, Section 10, Section 51, Section 52, Section39.
GST Section 37. Furnishing details of outward supplies. –
(1) Every registered person, other than an Input Service Distributor, a non-resident taxable person and a person paying tax under the provisions of section 10 or section 51 or section 52, shall furnish, electronically 1[subject to such conditions and restrictions and] in such form and manner as may be prescribed, the details of outward supplies of goods or services or both effected during a tax period on or before the tenth day of the month succeeding the said tax period and such details 2[shall, subject to such conditions and restrictions, within such time and in such manner as may be prescribed, be communicated to the recipient of the said supplies]:
3[***]
4[Provided that] the Commissioner may, for reasons to be recorded in writing, by notification, extend the time limit for furnishing such details for such class of taxable persons as may be specified therein:
5[Provided further that] any extension of time limit notified by the Commissioner of State tax or Commissioner of Union territory tax shall be deemed to be notified by the Commissioner.
(2) 3[***]
(3) Any registered person, who has furnished the details under sub-section (1) for any tax period 3[***], shall, upon discovery of any error or omission therein, rectify such error or omission in such manner as may be prescribed, and shall pay the tax and interest, if any, in case there is a short payment of tax on account of such error or omission, in the return to be furnished for such tax period:
Provided that no rectification of error or omission in respect of the details furnished under sub-section (1) shall be allowed after 6[the thirtieth day of November] following the end of the financial year to which such details pertain, or furnishing of the relevant annual return, whichever is earlier.
7[Provided further that the rectification of error or omission in respect of the details furnished under sub-section (1) shall be allowed after furnishing of the return under section 39 for the month of September, 2018 till the due date for furnishing the details under subsection (1) for the month of March, 2019 or for the quarter January, 2019 to March, 2019]
1[(4) A registered person shall not be allowed to furnish the details of outward supplies under sub-section (1) for a tax period, if the details of outward supplies for any of the previous tax periods has not been furnished by him:
Provided that the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish the details of outward supplies under sub-section (1), even if he has not furnished the details of outward supplies for one or more previous tax periods]
Explanation. -For the purposes of this Chapter, the expression “details of outward supplies” shall include details of invoices, debit notes, credit notes and revised invoices issued in relation to outward supplies made during any tax period.
8[(5) A registered person shall not be allowed to furnish the details of outward supplies under sub-section (1) for a tax period after the expiry of a period of three years from the due date of furnishing the said details: Provided that the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish the details of outward supplies for a tax period under sub-section (1), even after the expiry of the said period of three years from the due date of furnishing the said details.]
* Enforced w.e.f. 22nd June, 2017.
1. Inserted (w.e.f. 1st October, 2022 vide Notification No. 18/2022 – CT dated 28.09.2022.) by s. 103 of The Finance Act 2022 (No. 6 of 2022).
2. Substituted (w.e.f. 1st October, 2022 vide Notification No. 18/2022 – CT dated 28.09.2022.) by s. 103 of The Finance Act 2022 (No. 6 of 2022) for “shall be communicated to the recipient of the said supplies within such time and in such manner as may be prescribed”.
3. Omitted (w.e.f. 1st October, 2022 vide Notification No. 18/2022 – CT dated 28.09.2022.) by s. 103 of The Finance Act 2022 (No. 6 of 2022).
4. Substituted (w.e.f. 1st October, 2022 vide Notification No. 18/2022 – CT dated 28.09.2022.) by s. 103 of The Finance Act 2022 (No. 6 of 2022) for “Provided further that”.
5. Substituted (w.e.f. 1st October, 2022 vide Notification No. 18/2022 – CT dated 28.09.2022.) by s. 103 of The Finance Act 2022 (No. 6 of 2022) for “Provided also that”.
6. Substituted (w.e.f. 1st October, 2022 vide Notification No. 18/2022 – CT dated 28.09.2022.) by s. 103 of The Finance Act 2022 (No. 6 of 2022) for “furnishing of the return under section 39 for the month of September”.
7. Inserted by CGST (Second Removal of Difficulties) Order, 2018 issued under C.B.I. & C. vide Order No. 02/2018-Central Tax dated 31.12.2018.
8. Inserted (w.e.f. 1st October, 2023 vide Notification No. 28/2023-C.T., dated 31st July, 2023) by s. 142 of The Finance Act 2023 (No. 8 of 2023).
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by Shakshi Bharti | Aug 26, 2024 | GST, Acts, Central Goods and Services Tax Act, 2017
Important Keyword: GST, SGST, CGST, IGST, UTGST, Section 9, Section 22, Section 51, Section 52.
GST Section 24. Compulsory registration in certain cases.-
Notwithstanding anything contained in sub-section (1) of section 22, the following categories of persons shall be required to be registered under this Act,-
(i) persons making any inter-State taxable supply;
(ii) casual taxable persons making taxable supply;
(iii) persons who are required to pay tax under reverse charge;
(iv) person who are required to pay tax under sub-section (5) of section 9;
(v) non-resident taxable persons making taxable supply;
(vi) persons who are required to deduct tax under section 51, whether or not separately registered under this Act;
(vii) persons who make taxable supply of goods or services or both on behalf of other taxable persons whether as an agent or otherwise;
(viii) Input Service Distributor, whether or not separately registered under this Act;
(ix) persons who supply goods or services or both, other than supplies specified under sub-section (5) of section 9, through such electronic commerce operator who is required to collect tax at source under section 52;
(x) every electronic commerce operator 1[who is required to collect tax at source under section 52;]
(xi) every person supplying online information and database access or retrieval services from a place outside India to a person in India, other than a registered person; 2[* * * *]
3[(xia) every person supplying online money gaming from a place outside India to a person in India; and]
(xii) such other person or class of persons as may be notified by the Government on the recommendations of the Council.
* Enforced w.e.f. 22nd June, 2017.
1. Inserted by s. 12 of The Central Goods and Services Tax (Amendment) Act, 2018 (No. 31 of 2018) – Brought into force w.e.f. 01st February, 2019.
2. Omitted by s. 3 of Central Goods and Services Tax (Amendment) Act, 2023 (No. 30 of 2023) – Brought into force w.e.f. 01st October, 2023 vide Notification No. 48/2023-C.T., dated 29nd Sep, 2023.
3. Inserted by s. 3 of Central Goods and Services Tax (Amendment) Act, 2023 (No. 30 of 2023) – Brought into force w.e.f. 01st October, 2023 vide Notification No. 48/2023-C.T., dated 29nd Sep, 2023.
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by Shakshi Bharti | Aug 25, 2024 | GST, Acts, Central Goods and Services Tax Act, 2017
Important Keyword: GST, CGST, SGST, IGST, UTGST, Section 9, Section 73, Section 74, Section 52, Notification No. 1/2020-C.T., Notification No. 92/2020-C.T.
GST Section 10. Composition levy. –
(1) Notwithstanding anything to the contrary contained in this Act but subject to the provisions of sub-sections (3) and (4) of section 9, a registered person, whose aggregate turnover in the preceding financial year did not exceed fifty lakh rupees, may opt to pay, 1[in lieu of the tax payable by him under sub-section (1) of section 9, an amount of tax calculated at such rate] as may be prescribed, but not exceeding, –
(a) one percent of the turnover in State or turnover in Union territory in case of a manufacturer,
(b) two and a half percent of the turnover in State or turnover in Union territory in case of persons engaged in making supplies referred to in clause (b) of paragraph 6 of Schedule II, and
(c) half percent of the turnover in State or turnover in Union territory in case of other suppliers, subject to such conditions and restrictions as may be prescribed:
Provided that the Government may, by notification, increase the said limit of fifty lakh rupees to such higher amount, not exceeding 2[one crore and fifty lakh rupees], as may be recommended by the Council:
3[Provided further that a person who opts to pay tax under clause (a) or clause (b) or clause (c) may supply services (other than those referred to in clause (b) of paragraph 6 of Schedule II), of value not exceeding ten per cent. of turnover in a State or Union territory in the preceding financial year or five lakh rupees, whichever is higher].
4[Explanation.- For the purposes of second proviso, the value of exempt supply of services provided by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount shall not be taken into account for determining the value of turnover in a State or Union territory].
(2) The registered person shall be eligible to opt under sub-section (1), if :-
5[(a) save as provided in sub-section (1), he is not engaged in the supply of services;]
(b) he is not engaged in making any supply of 12[****] 6[services] which are not leviable to tax under this Act;
(c) he is not engaged in making any inter-State outward supplies of goods 7[or services];
(d) he is not engaged in making any supply of goods 8[or services] through an electronic commerce operator who is required to collect tax at source under section 52; 9[****]
(e) he is not a manufacturer of such goods as may be notified by the Government on the recommendations of the 10[Council ;and]
11[(f) he is neither a casual taxable person nor a non-resident taxable person:]
Provided that where more than one registered persons are having the same Permanent Account Number [issued under the Income-tax Act, 1961(43 of 1961)], the registered person shall not be eligible to opt for the scheme under sub-section (1) unless all such registered persons opt to pay tax under that sub-section.
11[(2A) Notwithstanding anything to the contrary contained in this Act, but subject to the provisions of sub-sections (3) and (4) of section 9, a registered person, not eligible to opt to pay tax under sub-section (1) and sub-section (2), whose aggregate turnover in the preceding financial year did not exceed fifty lakh rupees, may opt to pay, in lieu of the tax payable by him under sub-section (1) of section 9, an amount of tax calculated at such rate as may be prescribed, but not exceeding three per cent. of the turnover in State or turnover in Union territory, if he is not-
(a) engaged in making any supply of goods or services which are not leviable to tax under this Act;
(b) engaged in making any inter-State outward supplies of goods or services;
(c) engaged in making any supply of 13[****] services through an electronic commerce operator who is required to collect tax at source under section 52;
(d) a manufacturer of such goods or supplier of such services as may be notified by the Government on the recommendations of the Council; and
(e) a casual taxable person or a non-resident taxable person:
Provided that where more than one registered person are having the same Permanent Account Number issued under the Income-tax Act, 1961 (43 of 1961), the registered person shall not be eligible to opt for the scheme under this sub-section unless all such registered persons opt to pay tax under this sub-section.]
(3) The option availed of by a registered person under sub-section (1) 11[or subsection (2A), as the case may be,] shall lapse with effect from the day on which his aggregate turnover during a financial year exceeds the limit specified under sub-section (1) 11[or sub-section (2A), as the case may be.]
(4) A taxable person to whom the provisions of sub-section (1) 11[or, as the case may be, sub-section (2A)] apply shall not collect any tax from the recipient on supplies made by him nor shall he be entitled to any credit of input tax.
(5) If the proper officer has reasons to believe that a taxable person has paid tax under sub-section (1) 11[or sub-section (2A), as the case may be,] despite not being eligible, such person shall, in addition to any tax that may be payable by him under any other provisions of this Act, be liable to a penalty and the provisions of section 73 or section 74 shall, mutatis mutandis , apply for determination of tax and penalty.
11[Explanation 1 .- For the purposes of computing aggregate turnover of a person for determining his eligibility to pay tax under this section, the expression “aggregate turnover ” shall include the value of supplies made by such person from the 1st day of April of a financial year up to the date when he becomes liable for registration under this Act, but shall not include the value of exempt supply of services provided by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount.
Explanation 2 .- For the purposes of determining the tax payable by a person under this section, the expression ” turnover in State or turnover in Union territory ” shall not include the value of following supplies, namely:-
(i) supplies from the first day of April of a financial year up to the date when such person becomes liable for registration under this Act; and
(ii) exempt supply of services provided by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount.]
*Enforced w.e.f. 22nd June 2017.
1 . Substituted for “in lieu of the tax payable by him, an amount calculated at such rate”, by s. 5 of The Central Goods and Services Tax (Amendment) Act, 2018 (No. 31 of 2018) – Brought into force w.e.f. 01st February, 2019.
2. Substituted for “one crore rupees” by s. 5 of The Central Goods and Services Tax (Amendment) Act, 2018 (No. 31 of 2018) – Brought into force w.e.f. 01st February, 2019.
3. Inserted by s. 5 of The Central Goods and Services Tax (Amendment) Act, 2018 (No. 31 of 2018) – Brought into force w.e.f. 01st February, 2019.
4. Inserted by s. 93 of The Finance (No. 2) Act, 2019 (No. 23 of 2019) – Brought into force w.e.f. 01st January, 2020 vide Notification No. 1/2020-C.T., dated 01st January, 2020.
5. Substituted for “(a) he is not engaged in the supply of services other than supplies referred to in clause (b) of paragraph 6 of Schedule II save as provided in sub-section (1), he is not engaged in the supply of services.” by s. 5 of The Central Goods and Services Tax (Amendment) Act, 2018 (No. 31 of 2018) – Brought into force w.e.f. 01st February, 2019.
6. Inserted by s. 119 of The Finance Act, 2020 (No. 12 of 2020) – Brought into force w.e.f. 01st January, 2021 vide Notification No. 92/2020-C.T. dated 22nd December, 2020.
7. Inserted by s. 119 of The Finance Act, 2020 (No. 12 of 2020) – Brought into force w.e.f. 01st January, 2021 vide Notification No. 92/2020-C.T. dated 22nd December, 2020.
8. Inserted by s. 119 of The Finance Act, 2020 (No. 12 of 2020) – Brought into force w.e.f. 01st January, 2021 vide Notification No. 92/2020-C.T. dated 22nd December, 2020.
9. Omitted “and” by s. 93 of The Finance (No. 2) Act, 2019 (No. 23 of 2019) – Brought into force w.e.f. 01st January, 2020 vide Notification No. 1/2020-C.T., dated 01st January, 2020.
10. Substituted for – “Council” by s. 93 of The Finance (No. 2) Act, 2019 (No. 23 of 2019) – Brought into force w.e.f. 01st January, 2020 vide Notification No. 1/2020-C.T., dated 01st January, 2020.
11. Inserted by s. 93 of The Finance (No. 2) Act, 2019 (No. 23 of 2019) – Brought into force w.e.f. 01st January, 2020 vide Notification No. 1/2020-C.T., dated 01st January, 2020.
12. Omitted “goods or” by s. 137 of The Finance (No. 8) Act, 2023 (No. 08 of 2023) – Brought into force w.e.f. 01st October, 2023 vide Notification No. 28/2023-C.T., dated 31st July, 2023.
13. Omitted “goods or” by s. 137 of The Finance (No. 8) Act, 2023 (No. 08 of 2023) – Brought into force w.e.f. 01st October, 2023 vide Notification No. 28/2023-C.T., dated 31st July, 2023.
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by Shakshi Bharti | Aug 17, 2024 | GST
Important Keyword: section 52, section 73, section 74, section 76, section 122, section 123, section 124, section 125, section 127, section 129, section 130.
GST Rule 142. Notice and order for demand of amounts payable under the Act. –
(1) The proper officer shall serve, along with the
(a) Notice issued under section 52 or section 73 or section 74 or section 76 or section 122 or section 123 or section 124 or section 125 or section 127 or section 129 or section 130, a summary thereof electronically in FORM GST DRC-01 ,
(b) statement under sub-section (3) of section 73 or sub-section (3) of section 74, a summary thereof electronically in FORM GST DRC-02 , specifying therein the details of the amount payable.
2[(1A) The 3[proper officer may], before service of Notice to the person chargeable with tax, interest and penalty, under sub-section (1) of Section 73 or sub-section (1) of Section 74, as the case may be, 4[communicate] the details of any tax, interest and penalty as ascertained by the said officer, in Part A of FORM GST DRC-01A.];
(2) Where, before the service of Notice or statement, the person chargeable with tax makes payment of the tax and interest in accordance with the provisions of sub-section (5) of section 73 or, as the case may be, tax, interest and penalty in accordance with the provisions of subsection (5) of section 74, or where any person makes payment of tax, interest, penalty or any other amount due in accordance with the provisions of the Act 2[whether on his own ascertainment or, as communicated by the proper officer under sub-rule (1A),] 8[he shall inform the proper officer of such payment in FORM GST DRC-03 and an acknowledgement, in FORM GST DRC–04 shall be made available to the person through the common portal electronically.]
2[(2A) Where the person referred to in sub-rule (1A) has made partial payment of the amount communicated to him or desires to file any submissions against the proposed liability, he may make such submission in Part B of FORM GST DRC-01A 9[, and thereafter the proper officer may issue an intimation in Part-C of FORM GST DRC-01A, accepting the payment or the submissions or both, as the case may be, made by the said person]]
9[(2B) Where an amount of tax, interest, penalty or any other amount payable by a person under section 52 or section 73 or section 74 or section 76 or section 122 or section 123 or section 124 or section 125 or section 127 or section 129 or section 130, has been paid by the said person through an intimation in FORM GST DRC-03 under sub-rule (2), instead of crediting the said amount in the electronic liability register in FORM GST PMT –01 against the debit entry created for the said demand, the said person may file an application in FORM GST DRC-03A electronically on the common portal, and the amount so paid and intimated through FORM GST DRC-03 shall be credited in Electronic Liability Register in FORM GST PMT –01 against the debit entry created for the said demand, as if the said payment was made towards the said demand on the date of such intimation made through FORMGST DRC-03:
Provided that where an order in FORM GST DRC-05 has been issued in terms of sub-rule (3) concluding the proceedings, in respect of the payment of an amount in FORM GST DRC-03, an application in FORM GST DRC-03A cannot be filed by the said person in respect of the said payment.]
(3) Where the person chargeable with tax makes payment of tax and interest under sub-section (8) of section 73 or, as the case may be, tax, interest and penalty under sub-section (8) of section 74 within thirty days of the service of a Notice under sub-rule (1), or where the person concerned makes payment of the amount referred to in sub-section (1) of section 129 within 5[seven days of the notice issued under sub-section (3) of Section 129 but before the issuance of order under the said sub-section (3)], he shall intimate the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an 7[intimation] in FORM GST DRC-05 concluding the proceedings in respect of the said Notice.
(4) The representation referred to in sub-section (9) of section 73 or sub-section (9) of section 74 or sub-section (3) of section 76 or the reply to any Notice issued under any section whose summary has been uploaded electronically in FORM GST DRC-01 under sub-rule (1) shall be furnished in FORM GST DRC-06 .
(5) A summary of the order issued under section 52 or section 62 or section 63 or section 64 or section 73 or section 74 or section 75 or section 76 or section 122 or section 123 or section 124 or section 125 or section 127 or section 129 or section 130 shall be uploaded electronically in FORM GST DRC-07, specifying therein the amount of 6[tax, interest and penalty, as the case may be, payable by the person concerned].
(6) The order referred to in sub-rule (5) shall be treated as the Notice for recovery.
(7) Where a rectification of the order has been passed in accordance with the provisions of section 161 or where an order uploaded on the system has been withdrawn, a summary of the rectification order or of the withdrawal order shall be uploaded electronically by the proper officer in FORM GST DRC-08.]
1. Substituted (w.e.f. 01.04.2019) vide Notification No 16/2019-CT dated 29.03.2019 for
” 142. Notice and order for demand of amounts payable under the Act.- (1) The proper officer shall serve, along with the
(a) Notice under sub-section (1) of section 73 or sub-section (1) of section 74 or sub-section(2) of section 76, a summary thereof electronically in FORM GST DRC-01 ,
(b) statement under sub-section (3) of section 73 or sub-section (3) of section 74, a summary there of electronically in FORM GST DRC-02 ,
specifying therein the details of the amount payable.
(2) Where, before the service of Notice or statement, the person chargeable with tax makes payment of the tax and interest in accordance with the provisions of sub-section (5) of section 73 or, as the case may be, tax, interest and penalty in accordance with the provisions of sub-section (5) of section 74, he shall inform the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an acknowledgement, accepting the payment made by the said person in FORM GST DRC-04 .
(3) Where the person chargeable with tax makes payment of tax and interest under sub-section (8) of section 73 or, as the case may be, tax, interest and penalty under sub-section(8) of section 74 within thirty days of the service of a Notice under sub-rule(1), he shall intimate the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an order in FORM GST DRC-05 concluding the proceedings in respect of the said Notice.
(4) The representation referred to in sub-section (9) of section 73 or sub-section (9) of section 74 or sub-section (3) of section 76 shall be in FORM GST DRC-06 .
(5) A summary of the order issued under sub-section (9) of section 73 or sub-section (9) of section 74 [or sub-section (12) of section 75] or sub-section (3) of section 76 [or section 125] [or section 129 or section 130] shall be uploaded electronically in FORM GST DRC-07 , specifying therein the amount of tax, interest and penalty payable by the person chargeable with tax.
(6) The order referred to in sub-rule (5) shall be treated as the Notice for recovery.
(7) Any rectification of the order, in accordance with the provisions of section 161, shall be made by the proper officer in FORM GST DRC-08. “
2. Inserted vide Notification No 49/2019- CT dated 09.10.2019
3. Substituted vide Notification No 79/2020-CT dated 15.10.2020 for “proper officer shall”.
4. Substituted vide Notification No 79/2020-CT dated 15.10.2020 for “shall communicate”.
5. Substituted (w.e.f. 01.01.2022) vide Notification No. 40/2021-CT dated 29.12.2021 for “fourteen days of detention or seizure of the goods and conveyance”.
6. Substituted (w.e.f. 01.01.2022) vide Notification No. 40/2021-CT dated 29.12.2021 for “tax, interest and penalty payable by the person chargeable with tax”.
7. Substituted vide Notification No. 52/2023 – CT dated 26.10.2023.
8. Substituted vide Notification No 12/2024-CT dated 10.07.2024.
9. Inserted vide Notification No 12/2024-CT dated 10.07.2024.
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Download Pdf: https://taxinformation.cbic.gov.in/view-pdf/1000987/ENG/Notifications
by Shakshi Bharti | Aug 8, 2024 | GST
Important Keyword: FORM GST PMT-01, section 49, section 49A, section 49B, section 10, section 51, section 52.
GST Rule 85. Electronic Liability Register.-
(1) The electronic liability register specified under sub-section (7) of section 49 shall be maintained in FORM GST PMT-01 for each person liable to pay tax, interest, penalty, late fee or any other amount on the common portal and all amounts payable by him shall be debited to the said register.
(2) The electronic liability register of the person shall be debited by-
(a) the amount payable towards tax, interest, late fee or any other amount payable as per the return furnished by the said person;
(b) the amount of tax, interest, penalty or any other amount payable as determined by a proper officer in pursuance of any proceedings under the Act or as ascertained by the 1[said person; or]
(c) 2[****]
(d) any amount of interest that may accrue from time to time.
(3) Subject to the provisions of section 49, 3[section 49A and section 49B], payment of every liability by a registered person as per his return shall be made by debiting the electronic credit ledger maintained as per rule 86 or the electronic cash ledger maintained as per rule 87 and the electronic liability register shall be credited accordingly.
(4) The amount deducted under section 51, or the amount collected under section 52, or the amount payable on reverse charge basis, or the amount payable under section 10, any amount payable towards interest, penalty, fee or any other amount under the Act shall be paid by debiting the electronic cash ledger maintained as per rule 87 and the electronic liability register shall be credited accordingly.
(5) Any amount of demand debited in the electronic liability register shall stand reduced to the extent of relief given by the appellate authority or Appellate Tribunal or court and the electronic tax liability register shall be credited accordingly.
(6) The amount of penalty imposed or liable to be imposed shall stand reduced partly or fully, as the case may be, if the taxable person makes the payment of tax, interest and penalty specified in the show cause notice or demand order and the electronic liability register shall be credited accordingly.
(7) A registered person shall, upon noticing any discrepancy in his electronic liability ledger, communicate the same to the officer exercising jurisdiction in the matter, through the common portal in FORM GST PMT-04 .
1. Substituted (w.e.f. 01.10.2022) vide Notification No. 19/2022– CT dated 28.09.2022 for “said person”.
2. Omitted (w.e.f. 01.10.2022) vide Notification No. 19/2022 – CT dated 28.09.2022 for “the amount of tax and interest payable as a result of mismatch under section 42 or section 43 or section 50; or”
3 . Inserted (w.e.f. 01.02.2019) vide Notification No. 03/2019-CT dated 29.01.2019.
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Official Income Tax Return filing website: https://incometaxindia.gov.in/
