GOODS AND SERVICES TAX RULES GST returns GSTR_1, GSTR 1A, GSTR 2, GSTR2A, GSTR 3 Form GSTR 1 Details of outward supplies of taxable goods and/or services effected. Form GSTR-1A The details of inward supplies added, corrected or deleted by the recipient in his Form GSTR 2 shall be made available to the supplier electronically in FORM GSTR-1A. Form GSTR 2 .Details of inward supplies of taxable goods and/or services claiming input tax credit Form GSTR 2A Details of inward supplies made available to the recipient on the basis of FORM GSTR-1 furnished by the supplier Process: 1) Every Seller shall furnish details of outwards supplies of goods or services or both effected during a tax period on or before the 10day of the month succeeding the said tax period in GSTR 1 2) The Details of the goods sold furnished by Supplier shall be made available electronically to the recipients in Part A of form 2A through the common Portal after the due date of filing
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