https://www.taxtmi.com/notifications?id=146320 The amendments introduce optional FORM GSTR-1A for adding or amending current-period outward-supply details after GSTR-1 and before the corresponding GSTR-3B. GSTR-1A details are integrated with GSTR-1 information for GSTR-3B and reflected in the recipient's next available GSTR-2B. Consequential changes incorporate GSTR-1A into registration, input tax credit, invoice, export-refund, annual-return, auto-drafted statement and demand procedures. The rules also recast Input Service Distributor credit allocation, establish refunds for additional integrated tax following post-export price increases, digitise Tribunal appeals and demand-payment adjustments, and revise prescribed GST forms. en-us Tue, 23 Jul 2024 00:00:00 +0530 Sat, 25 Jul 2026 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=146320 The amendments introduce optional FORM GSTR-1A for adding or amending current-period outward-supply details after GSTR-1 and before the corresponding GSTR-3B. GSTR-1A details are integrated with GSTR-1 information for GSTR-3B and reflected in the recipient's next available GSTR-2B. Consequential changes incorporate GSTR-1A into registration, input tax credit, invoice, export-refund, annual-return, auto-drafted statement and demand procedures. The rules also recast Input Service Distributor credit allocation, establish refunds for additional integrated tax following post-export price increases, digitise Tribunal appeals and demand-payment adjustments, and revise prescribed GST forms. Notifications GST - States Tue, 23 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/notifications?id=146320