Explain the system prescribed under the CGST Act, 2017 to facilitate smaller dealers or dealers having no IT infrastructure and who are also not Information Technology Savvy to comply with the procedural requirement unde

Under the Central Goods and Services Tax Act, 2017 to facilitate smaller dealers or dealers having no IT infrastructure and who are also not Information Technology Savvy following facilities shall be made available: Tax Return Preparer (TRP): A taxable person may prepare his registration application/ returns himself or can approach the TRP for assistance. TRP will prepare the registration document/ return in prescribed format on the basis of the information furnished by the taxable person. The legal responsibility of the correctness of information contained in the forms prepared by the TRP will remain with the taxable person only and the TRP shall not be liable for any errors or incorrect information. Facilitation Centre (FC): GST Facilitation Centre shall be responsible for the digitization and/ or uploading of the forms and documents including summary sheet duly signed by the Authorized Signatory and given to it by the taxable person. After uploading the data on common portal using the ID and Password of FC, a print-out of acknowledgement will be taken and signed by the FC and handed over to the taxable person for his records. The FC will scan and upload the summary sheet duly signed by the Authorized Signatory. Further, the Government has introduced facility of Nil returns through SMS.