The new returns shall introduce new and simplified forms GST Ret 1, Ret 2 and Ret 3 along with annexure form GST Anx 1 and Anx 2.
Starting April 2020, the eInvoicing mechanism shall be made mandatory for certain category taxpayers, based on their aggregate turnover.
GSTR 9 and the reconciliation statement GSTR 9C for the fiscal year 2017-18 has been extended to January 31, 2020, from December 31, 2019.
