Compliances under various rules and regulations under the GST Act in regard to FY 2020-21 before 30th Sep-21

Input Tax Credit (ITC) Related
1. Availment of Input Tax Credit for F.Y 2020-21
2. Reconciliation of ITC appearing in GSTR-2A/ 2B with Inward Register
3. Apportionment of ITC as per Rule 42 & 43
4. Reversal of ITC as per Rule 37 (Non Payment of Consideration within 180 days)

Outward Supply Related
5. Reconciliation of Outward Supply as per books of Accounts and GSTR-3B filed for the FY 2020-21
6. Amendment in GSTR-1
7. Issuance of Credit Notes

Source Kiran Samlati

---

---