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.