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    <title>Crucial three months for the taxpayer in GST to be ready to embrace new GST return functionalities</title>
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    <description>The new return framework uses GST ANX 1 (outward supplies filed by suppliers) and GST ANX 2 (inward supplies visible to buyers); buyers must accept, reject or hold populated invoices before filing so accepted invoices flow into GST RET 1 as eligible input tax credit while rejected/held items remain for reconciliation and later action. Buyers cannot upload missing supplier invoices but should update supplier contact details and train internal teams to ensure timely follow up during the transitional trial window.</description>
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