Changes notified in various GST Forms: Notification No. 37/2023- Central Tax dated 04-Aug-23

Changes notified in various GST Forms: Notification No. 37/2023- Central Tax dated 04-Aug-23 FORM GSTR-3A FORM GSTR-3A has been amended to provide for issuance of notice to the registered taxpayers for their failure to furnish Annual Return in FORM GSTR-9 or FORM GSTR-9A by due date. FORM GSTR-5A FORM GSTR-5A has been amended to require OIDAR service providers to provide the details of supplies made to registered persons in India in his return in FORM GSTR-5A. This will help in tracking due payment of tax on reverse charge basis by such registered persons in India in respect of supplies received from OIDAR service providers. Form GSTR-8 Form GSTR-8 has been amended so as to provide for Details of supplies or Amendments to details of supplies made through e-commerce operators by un-registered suppliers Form GSTR-9 & Form GSTR-9C Relaxations provided in FY 2021-22 in respect of various tables of FORM GSTR-9 and FORM GSTR-9C be continued for FY 2022-23. FORM GST DRC-01C FORM GST DRC-01C Inserted [Intimation of difference in input tax credit available in auto-generated statement containing the details of input tax credit and that availed in return]