The definition of “address of delivery” has been changed, the wording of “by a taxable person” has been replaced with “by a registered person” and new definition has been added for “registered person”. A Registered person includes all who are all required to take registration under GST except for persons having been issued “Unique Identification Number”.
GSTR – 11 has to be filed by all taxpayers who have been issued Unique Identification Number under GST if they want to claim the refund by 28th of the next month on their inward supplies.
Advances paid for supplies falling under Reverse Charge are to be shown in Table 12 of GSTR – 2. For each and every advance being uploaded here, a unique identification number will be generated by the GSTN for the advances paid for supplies falling under reverse charge where invoice is not received.