https://www.taxtmi.com/news?id=56032 CBIC amended Central GST rules to revise the annual return form, enhancing Input Tax Credit (ITC) disclosure by adding tables for reversals, re-claims, transitional credits, import-related ITC and auto-populated mismatches. The revisions apply to the specified annual filing period and the taxpayers subject to the annual return filing threshold. Taxpayers must perform deeper reconciliations across periodic returns and financial records and await updated filing utilities before practical implementation, with an expectation of tighter documentation and a more preventive compliance regime. en-us Thu, 18 Sep 2025 10:01:02 +0530 Thu, 18 Sep 2025 10:01:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=56032 CBIC amended Central GST rules to revise the annual return form, enhancing Input Tax Credit (ITC) disclosure by adding tables for reversals, re-claims, transitional credits, import-related ITC and auto-populated mismatches. The revisions apply to the specified annual filing period and the taxpayers subject to the annual return filing threshold. Taxpayers must perform deeper reconciliations across periodic returns and financial records and await updated filing utilities before practical implementation, with an expectation of tighter documentation and a more preventive compliance regime. News - Thu, 18 Sep 2025 10:01:02 +0530 https://www.taxtmi.com/news?id=56032