Invoice Furnishing Facility: quarterly filers may submit early-month outward invoices electronically, altering GSTR-1 and ITC reporting. The amendment replaces rules to mandate electronic furnishing of outward-supply details in FORM GSTR-1 or via an Invoice Furnishing Facility (IFF) for quarterly filers, excludes IFF-submitted first- and second-month invoices from the quarter's GSTR-1, requires invoice-wise and consolidated data categories in GSTR-1, introduces FORM GSTR-2B as a monthly auto-drafted ITC statement sourced from suppliers' GSTR-1/5/6 and ICEGATE, and prescribes timelines, reconcilation duties and adjustments to FORM GSTR-3B filing deadlines and quarterly-option procedures.
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Provisions expressly mentioned in the judgment/order text.
Invoice Furnishing Facility: quarterly filers may submit early-month outward invoices electronically, altering GSTR-1 and ITC reporting.
The amendment replaces rules to mandate electronic furnishing of outward-supply details in FORM GSTR-1 or via an Invoice Furnishing Facility (IFF) for quarterly filers, excludes IFF-submitted first- and second-month invoices from the quarter's GSTR-1, requires invoice-wise and consolidated data categories in GSTR-1, introduces FORM GSTR-2B as a monthly auto-drafted ITC statement sourced from suppliers' GSTR-1/5/6 and ICEGATE, and prescribes timelines, reconcilation duties and adjustments to FORM GSTR-3B filing deadlines and quarterly-option procedures.
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