The article explains how the Government replaced the PDF-based Annexure-B with a structured JSON utility for GST refund applications. The new system enables automated invoice-level validations and ...
GSTN has made offline Annexure-B filing mandatory for specified GST refund claims with invoice-wise validation through GSTR-2B. The advisory introduces detailed reporting requirements for ITC, HSN/SAC ...
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Missed GST return filing? Your GST registration could be suspended; check the legal position
GST registration can now be suspended for even minor delays in filing returns, a shift from the previous six-month rule. Experts highlight this change, enacted in 2022, is causing business disruptions ...
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