GST Tip – 191

The last set of FORM GST MIS forms as per GST Revised Returns Rules are FORM GST MIS-5 & FORM GST MIS-6. These are issued by the common portal if there is any discrepancy between the data of the supplier and the e-commerce portal uploaded in the respective returns. The discrepancy will be communicated to the supplier in FORM GST MIS-5 and the e -commerce operator in FORM GST MIS-6.