Transition Plan to New GST Returns

Details of the Transition Plan
New GST Return System- Details of the Transition Plan
New GST Return System has been launched on a trial basis. Here is all you need to know on transitioning to the New Return System from the current system.
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Reporting of Credit Note & Debit Note
Credit Note & Debit Note Reporting under New GST Returns system
Credit note & debit note in the new GST returns will have some changes in the way it was reported in GSTR-1 and GSTR-3B. Learn about the differences with example.
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How to Claim ITC under New System
ITC claim process under New GST Return - How to Claim ITC under New GST Return Filing System
Read here to know about the procedure of claiming input tax credit under present and proposed simplified GST return filing system.
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MSME Act Change in Payment Cycle
MSME Act Change in Payment Cycle Under New GST Returns
MSMED Act fixes a maximum credit period to pay MSME vendors. New GST returns allows small taxpayers to upload invoices by 11th of the month after quarter.
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Is Holding Payments Justified
Vendor Payments – Is Holding Payments Justified For Not Filing GST Returns?
Here are the measures taxpayers can take to ensure that their vendors file their GST returns on time, under the new GST return system.
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HSN Reporting, Non-GST & Exempt Supplies 
Old & New GST Returns Filing System Comparison - HSN Reporting, Non-GST & Exempt Supplies
New GST returns have brought changes to the reporting of various particulars like using HSN codes, TDS, TCS for e-commerce operators and Advances received.
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SEZ comparison
Old & New GST Returns Comparison - Supplies from Special Economic Zone (SEZ)
Compare between the old and new GST return system to know about changes in reporting of Supplies from Special Economic Zone (SEZ)
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Refunds comparison
Comparison between Old and New GST returns - Refunds
Comparison of new GST returns with old/present returns for various refund types under GST. Know more about the reporting requirements under new GST returns
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Inward Supplies & ITC Reporting comparison
Inward Supplies and ITC Reporting in Old vs New GST Return Filing System
Find the key differences in reporting of Inward supplies and claiming of ITC in Old vs New GST Return Filing System.
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Exports to SEZ & Deemed Exports comparison
Exports Old vs New GST Returns Filing System - Reporting of Exports Supplies to SEZ & Deemed Exports
Here are the key differences in reporting of exports, supplies to SEZ and deemed exports. Find the comparison between Old vs New GST Returns Filing System.
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Outward Supplies & Tax Liabilities comparison
Old vs New GST Return Filing System Comparison - Outward Supplies & Tax Liabilities
Compare old vs new GST return filing system, there are some additions and changes in reporting of outward supplies and tax liabilities.
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Last updated 7 months ago