https://www.taxtmi.com/article/detailed?id=9440 Registered persons must finalise GSTR 1 amendments and complete GSTR 2A reconciliation for FY 2019-20 before the September return deadline because ITC claims are time barred thereafter; where supplier details are absent, ITC claims are subject to a prescribed cumulative cap to be applied across February-September 2020 in computing the September GSTR 3B. Reconcile outward supplies and issue any credit notes by September filing, reverse ITC where payment remains unpaid beyond the permitted period, and finalise annual apportionment for exempt supplies before the September return to correct excess or shortfall of ITC. en-us Wed, 26 Aug 2020 12:52:55 +0530 Wed, 26 Aug 2020 12:52:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9440 Registered persons must finalise GSTR 1 amendments and complete GSTR 2A reconciliation for FY 2019-20 before the September return deadline because ITC claims are time barred thereafter; where supplier details are absent, ITC claims are subject to a prescribed cumulative cap to be applied across February-September 2020 in computing the September GSTR 3B. Reconcile outward supplies and issue any credit notes by September filing, reverse ITC where payment remains unpaid beyond the permitted period, and finalise annual apportionment for exempt supplies before the September return to correct excess or shortfall of ITC. Articles Goods and Services Tax - GST Wed, 26 Aug 2020 12:52:55 +0530 https://www.taxtmi.com/article/detailed?id=9440