Rules on Returns & formats reflect slew of changes; Require detailed data of 'supplies'
GST Rules for Returns and formats thereof including mismatch reports, reflect a slew of changes from the drafts released earlier; Rules prescribe details of outward supplies to be furnished in Form GSTR-1, viz. invoice wise details of inter-state and intra-state supplies made to registered persons (including reverse charge supplies), inter-state supplies with invoice value more than Rs. 2.5 lakhs made to unregistered persons, HSN wise summary of outward supplies, etc; Rules f...