Input tax credit reporting and return filing rules revised under Assam GST through GSTR-2B, quarterly filing and HSN updates. Amendment of the Assam Goods and Services Tax Rules, 2017 revises the filing framework for outward supplies, inward supply reporting, and FORM GSTR-3B compliance. The notification substitutes rule 59 for FORM GSTR-1 and invoice furnishing facility reporting, substitutes rule 60 to provide electronic availability of supplier, ISD, TDS, TCS, and import data, and introduces FORM GSTR-2B as a monthly auto-drafted input tax credit statement. It also amends rule 61, inserts rule 61A for quarterly return option, updates rule 62, and adds HSN digit and FORM GSTR-2B instructions.
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Input tax credit reporting and return filing rules revised under Assam GST through GSTR-2B, quarterly filing and HSN updates.
Amendment of the Assam Goods and Services Tax Rules, 2017 revises the filing framework for outward supplies, inward supply reporting, and FORM GSTR-3B compliance. The notification substitutes rule 59 for FORM GSTR-1 and invoice furnishing facility reporting, substitutes rule 60 to provide electronic availability of supplier, ISD, TDS, TCS, and import data, and introduces FORM GSTR-2B as a monthly auto-drafted input tax credit statement. It also amends rule 61, inserts rule 61A for quarterly return option, updates rule 62, and adds HSN digit and FORM GSTR-2B instructions.
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