Invoice reporting and auto-drafted ITC statement: new GSTR filing flow and provisional deposit requirement affect return reconciliation. Suppliers must furnish outward supply details in FORM GSTR-1 or via IFF for eligible quarterly filers; IFF entries for the first two months are excluded from the quarterly GSTR-1. An auto-drafted monthly ITC statement, FORM GSTR-2B, will be generated from supplier filings and import data to summarize ITC Available, ITC Reversal and ITC Not Available. GSTR-3B filing periodicity and due dates are clarified; quarterly filers must deposit a provisional tax amount for the first two months using FORM GST PMT-06, and such deposits are debited on filing the quarterly GSTR-3B.
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Provisions expressly mentioned in the judgment/order text.
Invoice reporting and auto-drafted ITC statement: new GSTR filing flow and provisional deposit requirement affect return reconciliation.
Suppliers must furnish outward supply details in FORM GSTR-1 or via IFF for eligible quarterly filers; IFF entries for the first two months are excluded from the quarterly GSTR-1. An auto-drafted monthly ITC statement, FORM GSTR-2B, will be generated from supplier filings and import data to summarize ITC Available, ITC Reversal and ITC Not Available. GSTR-3B filing periodicity and due dates are clarified; quarterly filers must deposit a provisional tax amount for the first two months using FORM GST PMT-06, and such deposits are debited on filing the quarterly GSTR-3B.
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