Highlights of recent amendments w.e.f 1st Jan 2021.

GSTR-1: HSN/SAC codes to be mentioned mandatorily

  • < 5Cr- 4 digit

  • > 5Cr- 6 digit

GSTR-2: HSN/SAC codes to be mentioned mandatorily

  • invoices reported in IFF shall be made available to recipient in their GSTR-2A/2B

  • Notified FORM GSTR-2B

ITC-04: Due date for the period Jul’20 to Sep’20 extended to 30th Nov’20


E-Invoicing: Mandatory for every taxpayer (other than SEZ unit) from 1st Jan’21 whose aggregate turnover in any of the FY from 17-18 exceeds 100 Crores.



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