FROM 01-01-2021 , GST RETURN FILING SYSTEM will see complete change. (We call it version 3.0) . Intention to Overhaul GST return filing system, But is it the correct solution in reality??? We will find out that in future . FYI, NOTIFICATION 82 TO 85 to notify / amend rule 60/61/62/61A. Also Circular No. 143/13/2020 is issued on 11-11-2020 . I have tried to make it very easy in understanding. also covered everything about GSTR 1, 3B, 2B , IFF , QRMP , 36(4) in one article to a complete 360 degree analysis on New return filling system.
Source Taxguru
