This book provides complete information about the new return filing system and e-Invoicing which will be implemented from 01-04-2020. It explains newly introduced concepts in a detailed manner along with relevant illustrations, tables, diagrams and screenshots of the GST portal. The present publication is the first edition as amended up to January 1, 2020.

Also Incorporating

• GST ANX-1 compared with GSTR 1
• GST ANX-2 compared with GSTR 2
• GST RET 1/RET 2/RET 3 compared with GSTR 3/3B
• GST RET 1/RET 2/ RET 3 interlinked with GST ANX-1/2
• Amendment returns GST ANX-1A & GST RET-1A/2A/3A
• Exhaustive explanation for each Table
• Reconciliation/Matching between Purchase Register & GST ANX-2
• Usage of Matching Tool for reconciliation by GST Common Portal
• Explanation using Illustrations
• E-Invoicing, QR Code, etc.
• Amendment & Cancellation of e-Invoice
• Timelines for implementation
• IT implementation

Key Features

• Practical Situations alongwith Solutions
• Diagrammatic Explanation of Flow
• Tabular presentation of concepts
• Synchronization with GST Common Portal
• Explanation using screenshots