Central Goods and Services Tax (Thirteenth Amendment) Rules, 2020. - 82/2020 - Central GST (CGST)

Invoice Furnishing Facility and auto drafted ITC statement streamline GST invoice reporting and return compliance timelines.

The amendment replaces rules to require outward-supply reporting in FORM GSTR-1 and introduces an Invoice Furnishing Facility (IFF) for quarterly filers to submit invoice-level details for the first two months, excluding those from the quarterly GSTR-1. It establishes auto-drafted recipient statements including a new monthly FORM GSTR-2B compiling supplier GSTR-1/5/6 and import data, prescribes timelines for GSTR-2B availability, revises FORM GSTR-3B filing deadlines with state-specific quarterly due dates, mandates interim deposits for first two months via FORM GST PMT-06, and sets rules for electing and reverting quarterly filing.