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.