GSTR1 & GSTR3B notified till March 2020 for all category of tax payer
Mandatory to match ITC with 2A, otherwise total unmatched credit cannot exceed 20% of ITC as available in 2A
GSTR3B now declared return from 01.07.2017 (Amended Rule 61(5)) wherever the time limit for filing GSTR-1 or GSTR-2 has been extended. Thus, the judgement of the Gujarat High Court in the case of AAP and Company has been circumvented.
voluntary payment of tax to be intimated vide DRC-01A and not DRC-03
Annual Return for assessee below 2 crore turnover is deemed to have filed, if not filed .