- This is to update you that w.e.f. September 1, 2024, following changes are taking place in GST return filing process:
Reporting of inter-State B2C supplies of value more than ₹ 1 lakh. Reporting of negative liability in Table 3 of GSTR-3B. - Bank account validation becomes mandatory.
- Form GSTR-9 & 9C is likely to become active on portal. Reporting of ‘RCM ITC Opening Balance’ before November 30, 2024.
Source Gaba & Co
