The Central Board of Indirect Taxes and Customs (CBIC) vide Notification No. 79/2020- Central Tax dated October 15, 2020 notified Central Goods and Services Tax (Twelfth Amendment) Rules, 2020 which further amends Central Goods and Services Tax Rules, 2017 (“CGST Rules”). It leads to important changes in various GST Forms.
The old Form GSTR–2A has been substituted with a new Form GSTR–2A. The new Form GSTR–2A shall also report ITC details arising from import of goods as well as from inward supplies of goods received from SEZ units/ developers.
In GSTR-1, In column 6 of Table No. 12 where HSN summary of outward supplies are reported, for the words “Total Value”, the words “Rate of tax” shall be substituted.
In Form GST ASMT–16, The table in Form GST ASMT-16 has been substituted with a new table. In the new table column 11 relating to “Fee” has been inserted.
Read Other Changes In GST Forms: