https://www.taxtmi.com/article/detailed?id=14949 Form GSTR-1 requires registered taxpayers (except composition scheme registrants) to report invoice-wise and consolidated outward-supply details, including invoices, debit/credit notes, exports, and B2B/B2C distinctions, with prescribed monthly or quarterly filing frequencies; recent amendments lower the invoice-value reporting threshold for specified interstate B2C supplies, altering GSTR-1 tables. Form GSTR-1A is reintroduced as an optional correction mechanism to add or amend GSTR-1 entries before filing the corresponding GSTR-3B, aiming to reconcile discrepancies and enhance transparency, supported by GST Council recommendations, CBIC notification, and GST portal implementations. en-us Tue, 12 Aug 2025 08:38:05 +0530 Tue, 12 Aug 2025 08:38:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14949 Form GSTR-1 requires registered taxpayers (except composition scheme registrants) to report invoice-wise and consolidated outward-supply details, including invoices, debit/credit notes, exports, and B2B/B2C distinctions, with prescribed monthly or quarterly filing frequencies; recent amendments lower the invoice-value reporting threshold for specified interstate B2C supplies, altering GSTR-1 tables. Form GSTR-1A is reintroduced as an optional correction mechanism to add or amend GSTR-1 entries before filing the corresponding GSTR-3B, aiming to reconcile discrepancies and enhance transparency, supported by GST Council recommendations, CBIC notification, and GST portal implementations. Articles Goods and Services Tax - GST Tue, 12 Aug 2025 08:38:05 +0530 https://www.taxtmi.com/article/detailed?id=14949