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Partial GSM TEST REPORT No. 504/06T04 according to GCF-CC (V.3.23.1) R97/R98 and NAP RD.03 (V.3.8.1) R97/R98 for Wave com GSM 850/900/1800/1900 Terminal Equipment Type Q24 Plus with Final Hardware
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The GCF stands for Goods and Services Tax Common Portal Return. It is a form used to report the details of outward supplies and inward supplies liable to reverse charge under the Goods and Services Tax (GST) system in India.
Any registered taxpayer under the GST system in India who has made outward supplies of goods and services or has received inward supplies liable to reverse charge is required to file the GCF.
To fill out the GCF, the taxpayer needs to provide details such as their GSTIN (Goods and Services Tax Identification Number), outward supply details, inward supply details liable to reverse charge, and other relevant information as required by the form.
The purpose of the GCF is to capture and consolidate the details of outward supplies and inward supplies liable to reverse charge to enable the calculation and reporting of taxes under the GST system.
The GCF requires the reporting of details such as GSTIN, invoice number and date, HSN (Harmonized System of Nomenclature) code, taxable value, and tax amount for outward supplies. For inward supplies liable to reverse charge, details such as GSTIN of the supplier, invoice number and date, taxable value, and tax amount must be reported.
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