Which of the following statements are true?nI. Goods and Services Tax Network (GSTN) launched excel-based offline tool to file initial GSTR-3B returnsnII. This facility will provide an opportunity to the taxpayer to verify details of GSTR 3B before filingnIII. Taxpayers can download the offline utility from the GSTN portal under the download section and after fill in the data.

Which of the following statements are true?nI. Goods and Services Tax

1.	Which of the following statements are true?nI. Goods and Services Tax Network (GSTN) launched excel-based offline tool to file initial GSTR-3B returnsnII. This facility will provide an opportunity to the taxpayer to verify details of GSTR 3B before filingnIII. Taxpayers can download the offline utility from the GSTN portal under the download section and after fill in the data.
A.	I and II
B.	II and III
C.	I and III
D.	All of the above
Answer» E.