Tag: gstr-2b
GSTN Advisory on GSTR-1/IFF: Introduction of New 14A and 15A tables to capture amendment details of supplies made through e-commerce operators As per Notification No. 26/2022 – Central Tax dated 26th December 2022 two new Table 14A and Table 15A have been introduced in GSTR-1 to capture the …
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 …
Ignore prompt on liability for inward supplies attracting reverse charge in Table-3.1 (d) – GSTN Advisory GSTN has issued an advisory stating that taxpayers should ignore prompt on liability for inward supplies attracting reverse charge in Table-3.1 (d) Ignore prompt on liability for inward supplies attracting reverse charge …
Form GSTR-2B, ITC Statement available for download on GST Portal for taxpayers GSTR-2B is an auto-drafted Input Tax Credit (ITC) statement generated for every recipient, on the basis of the information furnished by their suppliers, in their respective Form GSTR-1 & 5 and Form GSTR-6 filed by ISD. …