The most important thing to start with ITR filing is getting the required documents together. Documents you would need would vary depending on the types of income you have.
Shops can do manual billing under GST and Net connectivity is needed only at the time of filing monthly return and can be managed from a cyber cafe.
As a relief to the taxpayers earning not more than Rs 5 lakh the maximum penalty will be Rs. 1000.
The technology should help you to seamlessly prevent, detect and correct the exceptions before the filing of return and reconcile your books with GSTN.
From taxation being imposed on the manufacture or sale of goods and provision of services under the present system, it will move to GST being levied on supply of goods and services.