GST return filing framework updated with new outward supply reporting, auto-drafted input tax credit statements, and quarterly return options. The Uttarakhand Goods and Services Tax (Thirteenth Amendment) Rules, 2020 revise the GST compliance framework for outward supply reporting, inward supply disclosure, quarterly return filing, and input tax credit statementing. The amendments substitute rule 59 to govern FORM GSTR-1 and the invoice furnishing facility, substitute rule 60 to make supplier, non-resident, ISD, TDS, TCS, and import data available through the common portal, and introduce FORM GSTR-2B as an auto-drafted monthly input tax credit statement. The rules further amend rule 61, insert rule 61A for opting for quarterly returns, modify rule 62, and update FORM GSTR-1 instructions on HSN digits.
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GST return filing framework updated with new outward supply reporting, auto-drafted input tax credit statements, and quarterly return options.
The Uttarakhand Goods and Services Tax (Thirteenth Amendment) Rules, 2020 revise the GST compliance framework for outward supply reporting, inward supply disclosure, quarterly return filing, and input tax credit statementing. The amendments substitute rule 59 to govern FORM GSTR-1 and the invoice furnishing facility, substitute rule 60 to make supplier, non-resident, ISD, TDS, TCS, and import data available through the common portal, and introduce FORM GSTR-2B as an auto-drafted monthly input tax credit statement. The rules further amend rule 61, insert rule 61A for opting for quarterly returns, modify rule 62, and update FORM GSTR-1 instructions on HSN digits.
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