https://www.taxtmi.com/article/detailed?id=7955 Year-end GST compliance requires annual reconciliation of books with GST returns and adjustment of March GSTR-3B/GSTR-1 for discrepancies; adoption of unique, consecutively numbered invoice series under Rule 46(b); input tax credit contingent on timely supplier payment with reversal and later reclamation mechanics; limited facility to complete TRAN-1 filings stalled by IT glitches without amendment of recorded credit; annual renewal/submission of LUT via FORM GST RFD-11 deemed accepted on ARN; mandatory e-way bill generation for movements above the prescribed consignment threshold; and adoption of Ind AS 115 for revenue recognition. en-us Tue, 10 Apr 2018 08:31:55 +0530 Tue, 10 Apr 2018 08:31:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7955 Year-end GST compliance requires annual reconciliation of books with GST returns and adjustment of March GSTR-3B/GSTR-1 for discrepancies; adoption of unique, consecutively numbered invoice series under Rule 46(b); input tax credit contingent on timely supplier payment with reversal and later reclamation mechanics; limited facility to complete TRAN-1 filings stalled by IT glitches without amendment of recorded credit; annual renewal/submission of LUT via FORM GST RFD-11 deemed accepted on ARN; mandatory e-way bill generation for movements above the prescribed consignment threshold; and adoption of Ind AS 115 for revenue recognition. Articles Goods and Services Tax - GST Tue, 10 Apr 2018 08:31:55 +0530 https://www.taxtmi.com/article/detailed?id=7955