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    <title>Note on Simplified Returns and Return Formats July, 2018</title>
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    <description>The new GST return framework mandates continuous supplier invoice uploads to a common portal, with invoices uploaded by the 10th auto populating supplier liability and recipient viewing; recipients&#039; ITC is populated by the 11th and depends on supplier uploads. Monthly returns are required for most taxpayers (20th next-month due date for large taxpayers) while small taxpayers may opt for quarterly returns with monthly self-declared tax payments. The system provides procedures for accepting, rejecting, pending and locking invoices, amendment returns, and recovery where invoices remain missing.</description>
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    <pubDate>Tue, 31 Jul 2018 13:00:57 +0530</pubDate>
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      <description>The new GST return framework mandates continuous supplier invoice uploads to a common portal, with invoices uploaded by the 10th auto populating supplier liability and recipient viewing; recipients&#039; ITC is populated by the 11th and depends on supplier uploads. Monthly returns are required for most taxpayers (20th next-month due date for large taxpayers) while small taxpayers may opt for quarterly returns with monthly self-declared tax payments. The system provides procedures for accepting, rejecting, pending and locking invoices, amendment returns, and recovery where invoices remain missing.</description>
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