https://www.taxtmi.com/article/detailed?id=8737 Filing relief and procedural adjustments under GST include waiving the annual return for composition taxpayers for specified years and making Form GSTR-9 optional for small taxpayers; a committee will examine simplification of GSTR-9/9C. The new return system is deferred to April 2020 with continued use of GSTR-3B and GSTR-1. To promote supplier reporting, input tax credit claims by recipients will require auto-population in GSTR-2A. Uniform circulars on refund procedure and eligibility, an Integrated refund system disbursed by a single authority, Aadhaar linkage with registration, rescission of a circular on post-sales discounts, and in-principle anti-fraud restrictions on risky taxpayers are announced. en-us Tue, 24 Sep 2019 07:07:01 +0530 Tue, 24 Sep 2019 07:07:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8737 Filing relief and procedural adjustments under GST include waiving the annual return for composition taxpayers for specified years and making Form GSTR-9 optional for small taxpayers; a committee will examine simplification of GSTR-9/9C. The new return system is deferred to April 2020 with continued use of GSTR-3B and GSTR-1. To promote supplier reporting, input tax credit claims by recipients will require auto-population in GSTR-2A. Uniform circulars on refund procedure and eligibility, an Integrated refund system disbursed by a single authority, Aadhaar linkage with registration, rescission of a circular on post-sales discounts, and in-principle anti-fraud restrictions on risky taxpayers are announced. Articles Goods and Services Tax - GST Tue, 24 Sep 2019 07:07:01 +0530 https://www.taxtmi.com/article/detailed?id=8737