https://www.taxtmi.com/article/detailed?id=8543 Introduction of a tripartite return framework replacing legacy returns: a main return FORM GST RET-01 with annexures FORM GST ANX-1 and ANX-2, trial uploads without backend liability effects, mandatory ANX-1 replacing GSTR-1, phased obligations for large and small taxpayers, and eventual phasing out of FORM GSTR-3B. Annual return guidance ties placement of supplies to timing of tax payment, preserves IGST import credit availed later, treats system-generated GSTR-9 as facilitative only, and requires additional liabilities to be paid via FORM GST DRC-03 with mechanisms to create challans for shortfalls. en-us Sat, 15 Jun 2019 07:33:34 +0530 Sat, 15 Jun 2019 07:33:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8543 Introduction of a tripartite return framework replacing legacy returns: a main return FORM GST RET-01 with annexures FORM GST ANX-1 and ANX-2, trial uploads without backend liability effects, mandatory ANX-1 replacing GSTR-1, phased obligations for large and small taxpayers, and eventual phasing out of FORM GSTR-3B. Annual return guidance ties placement of supplies to timing of tax payment, preserves IGST import credit availed later, treats system-generated GSTR-9 as facilitative only, and requires additional liabilities to be paid via FORM GST DRC-03 with mechanisms to create challans for shortfalls. Articles Goods and Services Tax - GST Sat, 15 Jun 2019 07:33:34 +0530 https://www.taxtmi.com/article/detailed?id=8543