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    <title>RECENT DEVELOPMENTS IN GST</title>
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    <description>The government extended due dates for furnishing returns in Form GSTR-1, Form GSTR-3B and Form GSTR-7 for taxpayers with principal place of business in Manipur, implemented portal updates on the GSTN to reflect those extensions and provided guidance on late fee credits and editable interest fields. CBIC issued a Standard Operating Procedure for scrutiny of returns under section 61 read with Rule 99 for FY 2019-20 onwards, setting out selection, timelines, officer procedures and monitoring; Advance Ruling Authorities in certain Union Territories were reconstituted and GTAs opting for forward charge must file Annexure-V physically.</description>
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