Rajasthan GST updates: new IFF, auto drafted GSTR 2B for ITC, and revised monthly/quarterly GSTR 3B procedures. The amendments require registered persons to furnish outward supplies in FORM GSTR 1 monthly or use the Invoice Furnishing Facility (IFF) for the first two months of a quarter; supplier filings are auto-published to recipients via Part A of FORM GSTR 2A and a new monthly FORM GSTR 2B which consolidates ITC data from supplier returns and import records; FORM GSTR 3B remains the return for discharging liabilities electronically with special deposit and debit rules for quarterly filers, and a new rule sets the procedure and eligibility for opting into quarterly filing.
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Rajasthan GST updates: new IFF, auto drafted GSTR 2B for ITC, and revised monthly/quarterly GSTR 3B procedures.
The amendments require registered persons to furnish outward supplies in FORM GSTR 1 monthly or use the Invoice Furnishing Facility (IFF) for the first two months of a quarter; supplier filings are auto-published to recipients via Part A of FORM GSTR 2A and a new monthly FORM GSTR 2B which consolidates ITC data from supplier returns and import records; FORM GSTR 3B remains the return for discharging liabilities electronically with special deposit and debit rules for quarterly filers, and a new rule sets the procedure and eligibility for opting into quarterly filing.
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