Tag: gstr-1

Central Goods and Services Tax (Tenth Amendment) Rules 2021

Central Goods and Services Tax (Tenth Amendment) Rules 2021 The Central Goods and Services Tax Rules, 2017 have been further amended by Notification No. 40/2021 –Central Tax dated 29.12.2021 Restriction on ITC Rule 36 has been amended to provide that no input tax credit (ITC) shall be availed …

Non auto-population of e-invoice details in GSTR-1. Taxpayers advised to file GSTR1 for Dec 2020

Non auto-population of e-invoice details in GSTR-1. Taxpayers advised to file Form GSTR-1 for Dec 2020 1. From 1-10-2020, certain notified taxpayers have been issuing invoices after obtaining Invoice Reference Number (IRN) from Invoice Registration Portal (IRP) (commonly referred as ‘e-invoices’). From 1-1-2021, the taxpayers with aggregate turnover above Rs. …