Recent notifications from CBIC dated 10th November 2020 tend to implement several amendments pertaining to returns to be filed by the registered persons. Being most of the taxpayers are choked with GST – annual returns, ITR filing, day-to-day business chores, etc. This article summarizes the amendments notified in a lucid way.
For the better purpose of understanding, we have discussed the amendments one by one pertaining to each return – GSTR-1, GSTR-3B.
Source Taxguru
