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    <title>Gujarat Goods and Services Tax (Amendment) Rules, 2024.</title>
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    <description>FORM GSTR-1A is introduced as an optional, no-late-fee facility to add or amend current-period outward-supply particulars after filing GSTR-1 and before filing the corresponding GSTR-3B, other than amendments involving a recipient&#039;s GSTIN. Its particulars feed into GSTR-3B and are reflected in the next open GSTR-2B. Related changes incorporate GSTR-1A across outward-supply reporting, invoice, input tax credit, mismatch, reversal, refund, annual-return, and e-commerce reporting mechanisms. The invoice-value threshold for specified inter-State supplies to unregistered persons is reduced from 1 August 2024.</description>
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