Aadhaar-linked GST registration and invoice reporting rules updated, with revised return filing, ITC reconciliation, and form requirements. Amendments to the Uttar Pradesh Goods and Services Tax Rules, 2017 revised Aadhaar-linked registration, deemed approval timelines, physical verification, and notice procedures. The rules also introduced Quick Reference code with embedded Invoice Reference Number for prescribed invoices, updated outward and inward supply reporting through FORM GSTR-1, FORM GSTR-2A and FORM GSTR-2B, and prescribed the manner of quarterly and monthly return filing in FORM GSTR-3B. Multiple GST forms and compliance procedures were also updated.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Aadhaar-linked GST registration and invoice reporting rules updated, with revised return filing, ITC reconciliation, and form requirements.
Amendments to the Uttar Pradesh Goods and Services Tax Rules, 2017 revised Aadhaar-linked registration, deemed approval timelines, physical verification, and notice procedures. The rules also introduced Quick Reference code with embedded Invoice Reference Number for prescribed invoices, updated outward and inward supply reporting through FORM GSTR-1, FORM GSTR-2A and FORM GSTR-2B, and prescribed the manner of quarterly and monthly return filing in FORM GSTR-3B. Multiple GST forms and compliance procedures were also updated.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
