GST Tip – 396

As per Notification No 55 – Central Tax for processing of refunds manually,  a new form has been introduced and it is known as FORM-GST-RFD-01 A. This form is applicable for a casual taxable person or non-resident taxable person, tax deductor, tax collector and other registered taxable persons.

GST Tip – 108

GSTR – 2A data will be auto-populated based on the data filed in GSTR – 1(outward supplies return filed by the supplier), GSTR – 6 (Quarterly return filed by the Input Service Distributor), GSTR – 7 (Monthly return filed by the Tax Deductor)  & GSTR – 8 ( Monthly return filed by the tax collector at source (e-commerce operator) in various tables.