Taxpayers, who were unregistered person under existing law, have been provided with facility to fill Form TRAN-2 on GST Portal, to give statement to avail credit on goods held in stock on the appointed day, in respect of which they were not in possession of any document evidencing payment of duty [refer Rule 117(4) of CGST rules].
Functionality to create and submit Form GSTR 5A by OIDAR (Online Data Access or Retrieval Services) is now available on GST Portal www.gst.gov.in Functionality to create and submit return in Form GSTR-5A by OIDAR (Online Data Access or Retrieval Services) is now available on GST Portal, to enable taxpayers to give details of supplies made […]