https://www.taxtmi.com/article/detailed?id=7471 The CGST Act establishes mandatory electronic reporting of outward and inward supplies through prescribed GSTR forms, with distinct filings for special taxpayer categories, set due dates, and a limited rectification window ending with the September monthly return or the annual return. Invoice level or consolidated submissions vary by recipient type and turnover, and HSN/SAC reporting scales with aggregate turnover. Central to compliance are interparty auto drafting, acceptance/rejection of communicated details, matching of ITC with supplier returns, and adjustments (including tax and interest) where discrepancies persist. en-us Thu, 22 Jun 2017 16:46:16 +0530 Thu, 22 Jun 2017 16:46:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7471 The CGST Act establishes mandatory electronic reporting of outward and inward supplies through prescribed GSTR forms, with distinct filings for special taxpayer categories, set due dates, and a limited rectification window ending with the September monthly return or the annual return. Invoice level or consolidated submissions vary by recipient type and turnover, and HSN/SAC reporting scales with aggregate turnover. Central to compliance are interparty auto drafting, acceptance/rejection of communicated details, matching of ITC with supplier returns, and adjustments (including tax and interest) where discrepancies persist. Articles Goods and Services Tax - GST Thu, 22 Jun 2017 16:46:16 +0530 https://www.taxtmi.com/article/detailed?id=7471