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GSTR-1 related:-
Quarterly return filers can file their first and second-month B2B invoices in Invoice Furnishing Facility (IFF) on or before 13th of 1st month in next qtr
The total value of such B2B invoices is limited to 50 lakhs per month.
No need to report invoices again in GSTR-1 if already reported in IFF
The due date of GSTR-1 for quarterly filers is the 13th of 1st month in the next quarter.
HSN/SAC codes shall be mentioned mandatorily in GSTR-1 ( <5Cr- 4 digit, >5Cr- 6 digit)
GSTR-2 related:-
The invoices reported in IFF shall be made available to recipient in their GSTR-2A/2B