https://www.taxtmi.com/news?id=21209 The proposed GST return system implements a main return (FORM GST RET-1) supported by annexures ANX-1 (supplier uploads of outward supplies/imports/reverse charge) and ANX-2 (auto drafted inward supplies) plus PMT-08 for monthly self-assessed payments; it mandates election of monthly or quarterly filing (Sahaj, Sugam, Quarterly Normal), prescribes upload/accept/reject timelines (notably the 10th cut off), governs ITC availability via auto population and recipient action, requires HSN reporting thresholds, and provides amendment procedures and rules for provisional credit, invoice editing, and payment/utilisation of ITC. en-us Mon, 11 Mar 2019 10:52:58 +0530 Wed, 11 Feb 2026 15:58:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=21209 The proposed GST return system implements a main return (FORM GST RET-1) supported by annexures ANX-1 (supplier uploads of outward supplies/imports/reverse charge) and ANX-2 (auto drafted inward supplies) plus PMT-08 for monthly self-assessed payments; it mandates election of monthly or quarterly filing (Sahaj, Sugam, Quarterly Normal), prescribes upload/accept/reject timelines (notably the 10th cut off), governs ITC availability via auto population and recipient action, requires HSN reporting thresholds, and provides amendment procedures and rules for provisional credit, invoice editing, and payment/utilisation of ITC. News - Mon, 11 Mar 2019 10:52:58 +0530 https://www.taxtmi.com/news?id=21209