GST rules: quarterly return option, IFF for interim invoices, GSTR-2B auto ITC and revised GSTR-3B filing/deposit rules. Registered persons (except specified classes) must furnish outward supplies electronically in FORM GSTR-1 or, for quarterly filers, use the Invoice Furnishing Facility (IFF) for the first two months of a quarter up to fifty lakh rupees per month; IFF entries are excluded from the quarterly GSTR-1. Supplier-filed outward details will be auto-populated to recipients in PART A of FORM GSTR-2A and a monthly auto-drafted FORM GSTR-2B. Most taxpayers must file FORM GSTR-3B electronically; eligible persons may opt for quarterly returns under conditions, while taxpayers exceeding five crore turnover must file monthly and quarterly filers must deposit tax for the first two months via FORM GST PMT-06.
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.
GST rules: quarterly return option, IFF for interim invoices, GSTR-2B auto ITC and revised GSTR-3B filing/deposit rules.
Registered persons (except specified classes) must furnish outward supplies electronically in FORM GSTR-1 or, for quarterly filers, use the Invoice Furnishing Facility (IFF) for the first two months of a quarter up to fifty lakh rupees per month; IFF entries are excluded from the quarterly GSTR-1. Supplier-filed outward details will be auto-populated to recipients in PART A of FORM GSTR-2A and a monthly auto-drafted FORM GSTR-2B. Most taxpayers must file FORM GSTR-3B electronically; eligible persons may opt for quarterly returns under conditions, while taxpayers exceeding five crore turnover must file monthly and quarterly filers must deposit tax for the first two months via FORM GST PMT-06.
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