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    <title>Central Goods and Services Tax (Thirteenth Amendment) Rules, 2020.</title>
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    <description>The amendment replaces rules to require outward-supply reporting in FORM GSTR-1 and introduces an Invoice Furnishing Facility (IFF) for quarterly filers to submit invoice-level details for the first two months, excluding those from the quarterly GSTR-1. It establishes auto-drafted recipient statements including a new monthly FORM GSTR-2B compiling supplier GSTR-1/5/6 and import data, prescribes timelines for GSTR-2B availability, revises FORM GSTR-3B filing deadlines with state-specific quarterly due dates, mandates interim deposits for first two months via FORM GST PMT-06, and sets rules for electing and reverting quarterly filing.</description>
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