https://www.taxtmi.com/news?id=21535 Clarifies annual return and reconciliation-statement filing: voluntary payment under section 73 with interest via FORM GST DRC-03 permits self-correction without penalty and annual returns can summarise such payments. GSTR-1, GSTR-3B and books serve different purposes and should reconcile; mismatches require tax payment or refund claims via FORM GST RFD-01A. Specific annual-return tables (notably Table 8A and 8D) are informational based on GSTR-2A cut-offs and do not permit availing credits that were never entered in the electronic credit ledger. Reconciliation adjustments, classification overlaps, timing for reverse-charge reporting, limits on credit/debit notes and the limited certifier role are explained. en-us Wed, 03 Jul 2019 17:48:02 +0530 Wed, 03 Jul 2019 17:48:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=21535 Clarifies annual return and reconciliation-statement filing: voluntary payment under section 73 with interest via FORM GST DRC-03 permits self-correction without penalty and annual returns can summarise such payments. GSTR-1, GSTR-3B and books serve different purposes and should reconcile; mismatches require tax payment or refund claims via FORM GST RFD-01A. Specific annual-return tables (notably Table 8A and 8D) are informational based on GSTR-2A cut-offs and do not permit availing credits that were never entered in the electronic credit ledger. Reconciliation adjustments, classification overlaps, timing for reverse-charge reporting, limits on credit/debit notes and the limited certifier role are explained. News - Wed, 03 Jul 2019 17:48:02 +0530 https://www.taxtmi.com/news?id=21535