Outward supplies reporting under GST: invoice furnishing, auto-drafted ITC statements and revised return/payment mechanics for taxpayers. Amendments require registered persons to furnish outward supply details in FORM GSTR-1 monthly or via IFF quarterly, with IFF-submitted invoices excluded from quarterly GSTR-1. Supplier-filed data auto-populates PARTS of FORM GSTR-2A and a new auto-drafted monthly FORM GSTR-2B summarising ITC available and not available from GSTR-1, GSTR-5, GSTR-6 and import data. FORM GSTR-3B filing periodicity, due dates, provisional payment mechanics for quarterly filers, eligibility and opt-in rules for quarterly filing, and HSN reporting requirements are also prescribed.
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Provisions expressly mentioned in the judgment/order text.
Outward supplies reporting under GST: invoice furnishing, auto-drafted ITC statements and revised return/payment mechanics for taxpayers.
Amendments require registered persons to furnish outward supply details in FORM GSTR-1 monthly or via IFF quarterly, with IFF-submitted invoices excluded from quarterly GSTR-1. Supplier-filed data auto-populates PARTS of FORM GSTR-2A and a new auto-drafted monthly FORM GSTR-2B summarising ITC available and not available from GSTR-1, GSTR-5, GSTR-6 and import data. FORM GSTR-3B filing periodicity, due dates, provisional payment mechanics for quarterly filers, eligibility and opt-in rules for quarterly filing, and HSN reporting requirements are also prescribed.
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