Description
Taxmann Publications Gst New Returns With E-Invoicing 2020 Edition by Aditya Singhania
This book provides complete information about the new return filing system and e-Invoicing which will be implemented from 01-04-2020. It explains newly introduced concepts in a detailed manner along with relevant illustrations, tables, diagrams and screenshots of the GST portal. The present publication is the first edition as amended up to January 1, 2020.
Incorporating:
New return formats of RET-1, RET-2 and RET-3 along with detailed explanation
Background and concept of e-Invoicing
IT requirement for implementing e-Invoicing
Annexures containing relevant Sections, Rules, Notifications, etc.
Also Incorporating
GST ANX-1 compared with GSTR 1
GST ANX-2 compared with GSTR 2
GST RET 1/RET 2/RET 3 compared with GSTR 3/3B
GST RET 1/RET 2/ RET 3 interlinked with GST ANX-1/2
Amendment returns GST ANX-1A & GST RET-1A/2A/3A
Exhaustive explanation for each Table
Reconciliation/Matching between Purchase Register & GST ANX-2
Usage of Matching Tool for reconciliation by GST Common Portal
Explanation using Illustrations
E-Invoicing, QR Code, etc.
Amendment & Cancellation of e-Invoice
Timelines for implementation
IT implementation
Key Features
Practical Situations alongwith Solutions
Diagrammatic Explanation of Flow
Tabular presentation of concepts
Synchronization with GST Common Portal
Explanation using screenshots