https://www.taxtmi.com/notifications?id=136095 Revised rules require outward-supply details in FORM GSTR-1 and allow eligible quarterly filers to use the Invoice Furnishing Facility (IFF) for the first two months of a quarter; IFF entries are excluded from the quarterly GSTR-1. Supplier-submitted data populates recipient-ledger forms and a new monthly auto-drafted ITC statement, FORM GSTR-2B, which aggregates GSTR-1/5/6 and import data and is made available on defined timelines. Substituted rule 61 prescribes FORM GSTR-3B filing mechanics, due dates by class of principal place of business, ledger debits for liabilities, and deposit procedures for quarterly filers. Rule 61A governs opting for quarterly returns and mandatory monthly switch on exceeding turnover thresholds. en-us Wed, 07 Jul 2021 00:00:00 +0530 Fri, 09 Jul 2021 13:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=136095 Revised rules require outward-supply details in FORM GSTR-1 and allow eligible quarterly filers to use the Invoice Furnishing Facility (IFF) for the first two months of a quarter; IFF entries are excluded from the quarterly GSTR-1. Supplier-submitted data populates recipient-ledger forms and a new monthly auto-drafted ITC statement, FORM GSTR-2B, which aggregates GSTR-1/5/6 and import data and is made available on defined timelines. Substituted rule 61 prescribes FORM GSTR-3B filing mechanics, due dates by class of principal place of business, ledger debits for liabilities, and deposit procedures for quarterly filers. Rule 61A governs opting for quarterly returns and mandatory monthly switch on exceeding turnover thresholds. Notifications GST - States Wed, 07 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=136095