Return- Delinking of Form GSTR 6 with Form GSTR 1 & 5.

• Changes has been done in the process that based on filing of Form GSTR-1, invoices will be auto-populated in Form GSTR-6A (only), on real time basis.

• ISD registrant can file Form GSTR-6 by using the invoices auto-populated in Form GSTR-6A (by downloading it).

• ISD registrants can also add invoices in Form GSTR 6 which are not auto populated in Form GSTR-6A. These added invoices will not be auto-populated in Form GSTR 1 of supplier, as was happening earlier.

• Taxpayers who have submitted but not filed Form GSTR-1 or Form GSTR-6, will continue to file these forms in the usual manner. Invoices already auto populated in Form GSTR-1 or Form GSTR-6 as on date of deployment of current functionality will be available in editable mode.

• These process has also been implemented in Form GSTR 5

• Necessary changes has been done in Offline utility also.

• A mismatch report between GSTR-1 and GSTR-6 and vice versa will be will
made available soon.

Return- Changes in filing of Form GSTR 4

• Online creation and submission of Form GSTR 4 by taxpayer, is now available on GST Portal.

• Filing of Form GSTR 4 is made simpler and user friendly ( changes are done in lines of changes made in Form GSTR 3B in the month of February, 2018).

• Question based filing has been provided, which will help taxpayer in filling up only those tables which are required to be filled.

• In case of Nil filing i.e. Nil liability, taxpayer will not have fill up any information and can file return after authentication only.

• Only those tables will be opened for which taxpayer has selected ‘Yes’.

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Yogesh Parmar have vast knowledge in the field of Goods and Services Tax (GST). He is regularly conducting seminars on GST at various location for business personal to provide the knowledge about impact of GST on their business and how compliance should be made. He is founder of "" through which he is sharing his knowledge and latest amendments, circulars, notifications etc related to all type of taxes. He is also associated with some software development companies and providing advisory service and help to understand technical aspect of GST. He is also serving as functional manager as well as tester to those company which is developing software for GST.


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