Thirteenth Amendment Rules 2020:
Rules amended under section 164 of CGST Act, 2017.
Effective from January 1, 2021.
Details of Outward Supplies (GSTR-1):
Furnished electronically through FORM GSTR-1.
Quarterly filers may use Invoice Furnishing Facility (IFF).
Inward Supplies (GSTR-2A):
Details auto-populated from supplier's GSTR-1 or IFF.
Non-resident, Input Service Distributors also included.
Return Filing (GSTR-3B):
Furnished monthly or quarterly as per turnover.
Quarterly filers in selected states get extended deadlines.
Quarterly Return Option (GSTR-3B):
Quarterly filing opted electronically on the common portal.
Once selected, quarterly filing maintained unless changed.