A declaration is a document that contains details of the income that a taxpayer must present before the tax administrative authorities.

This is used by the tax authorities to calculate fiscal responsibility.

Under GST, a registered distributor must submit GST statements that include:

• Purchases

• Sales

• GST output (On sales)

• Entry tax credit (GST paid on purchases)

To file GST returns, purchase and sales invoices compatible with GST are required.