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of <h1>CGST Rules 2020 Amendments: Quarterly Returns, New Invoice Furnishing Facility, and Electronic Tax Details Now in Effect.</h1> The Central Goods and Services Tax (Thirteenth Amendment) Rules, 2020, effective from January 1, 2021, amend the CGST Rules, 2017. Key changes include updates to rules 59, 60, 61, and the introduction of rule 61A, which address the form and manner of furnishing details of outward and inward supplies, and the filing of returns. New provisions allow registered persons to furnish quarterly returns and detail the use of the Invoice Furnishing Facility (IFF) for reporting outward supplies. Additionally, the rules specify the electronic availability of tax details and input tax credit statements, such as FORM GSTR-2B, for registered persons.
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