GSTN enables TRAN-1 revision, GSTR-6 functionalities; Clarifies on late fee, Cess set-off errors

GSTN enables facility to revise Form GST TRAN-1 on GST portal, states that in case of downward credit, difference will be added to taxpayer’s liability; Also, functionality to file Form GSTR-6 (ISD Return) is now available; For taxpayers unable to reset and file GSTR 3B due to error report showing “YOU HAVE ALREADY OFFSETTED GSTR-3B” when Cess liability is yet to be set off, GSTN clarifies that taxpayers must ensure that there is sufficient balance under “Cess” head...