About this document

GSTR Filing Rules: Outward & Inward Supplies by rajanraorajan is a document available to read on EtoBox.

The document outlines changes to rules regarding filing of final returns. Key changes include: 1) Persons engaged in online information/database services are excluded from filing GSTR-1 and must instead file GSTR-5A. 2) Details of outward supplies in GSTR-1 now include state-wise inter-state supplies up to Rs. 2.5 lakhs instead of invoices above Rs. 2.5 lakhs. 3) GSTR-2 is not applicable for persons engaged in online information/database services.

Author

rajanraorajan

Language

EN