https://www.taxtmi.com/article/detailed?id=9572 The amendment substitutes Rules 59, 60 and 61, inserts Rule 61A and introduces Form GSTR 2B, requiring most registered persons to file GSTR 3B by prescribed due dates, offering an elective quarterly return option subject to eligibility and turnover thresholds, establishing an Invoice Furnishing Facility for interim monthly invoice uploads excluded from quarter end GSTR 1, and auto populating recipient statements (GSTR 2A/2B) from suppliers' filings to support input tax credit claims. en-us Sat, 05 Dec 2020 12:11:49 +0530 Sat, 05 Dec 2020 12:11:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9572 The amendment substitutes Rules 59, 60 and 61, inserts Rule 61A and introduces Form GSTR 2B, requiring most registered persons to file GSTR 3B by prescribed due dates, offering an elective quarterly return option subject to eligibility and turnover thresholds, establishing an Invoice Furnishing Facility for interim monthly invoice uploads excluded from quarter end GSTR 1, and auto populating recipient statements (GSTR 2A/2B) from suppliers' filings to support input tax credit claims. Articles Goods and Services Tax - GST Sat, 05 Dec 2020 12:11:49 +0530 https://www.taxtmi.com/article/detailed?id=9572