The system will auto-populate this form based on the details provided by the taxpayers in the Form GSTR-1 and auto-drafted ITC statement GSTR-2B. Initially, the taxpayers had to file three GST return forms: GSTR-1, GSTR-2, and GSTR-3 to comply with the latest GST rules. Filing of these three GST return forms was challenging for the registered taxpayers.
Source: mastersindia.co
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