https://www.taxtmi.com/article/detailed?id=11578 The article focuses on systemic GST shortcomings-absence of a second appellate layer and inconsistent Advance Rulings-and administrative measures: extension of GSTR 3B filing in certain districts; Delhi's special procedure requiring filing of outstanding returns and payment before revocation of cancelled GST registration; and GSTN's online DRC 01B functionality obliging taxpayers to explain discrepancies between GSTR 1/IFF and GSTR 3B with prescribed reply steps on the GST portal. en-us Thu, 06 Jul 2023 10:21:58 +0530 Thu, 06 Jul 2023 10:21:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11578 The article focuses on systemic GST shortcomings-absence of a second appellate layer and inconsistent Advance Rulings-and administrative measures: extension of GSTR 3B filing in certain districts; Delhi's special procedure requiring filing of outstanding returns and payment before revocation of cancelled GST registration; and GSTN's online DRC 01B functionality obliging taxpayers to explain discrepancies between GSTR 1/IFF and GSTR 3B with prescribed reply steps on the GST portal. Articles Goods and Services Tax - GST Thu, 06 Jul 2023 10:21:58 +0530 https://www.taxtmi.com/article/detailed?id=11578