https://www.taxtmi.com/notifications?id=146626 The amendments introduce the Invoice Furnishing Facility for eligible quarterly return filers, allowing first- and second-month reporting of supplies to registered persons without repetition in quarterly GSTR-1. They also introduce monthly FORM GSTR-2B as an auto-drafted input tax credit statement identifying available, reversible and unavailable credit from supplier filings, input service distributor filings and import data. Eligible persons may furnish GSTR-3B quarterly, subject to electronic option, return-filing compliance, turnover eligibility and monthly tax deposits through FORM GST PMT-06 for the first two months of each quarter. en-us Sat, 21 Nov 2020 00:00:00 +0530 Mon, 17 Aug 2026 13:13:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=146626 The amendments introduce the Invoice Furnishing Facility for eligible quarterly return filers, allowing first- and second-month reporting of supplies to registered persons without repetition in quarterly GSTR-1. They also introduce monthly FORM GSTR-2B as an auto-drafted input tax credit statement identifying available, reversible and unavailable credit from supplier filings, input service distributor filings and import data. Eligible persons may furnish GSTR-3B quarterly, subject to electronic option, return-filing compliance, turnover eligibility and monthly tax deposits through FORM GST PMT-06 for the first two months of each quarter. Notifications GST - States Sat, 21 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=146626