The Central Board of Indirect Taxes and Customs (CBIC) has announced the important changes that have been made in the return filing process.The CBIC stated that the taxpayers need to file previous tax periods on GSTR-1 before filing the current period on GSTR-1. GSTR-1 for the current period needs to be filed before filing GSTR-3B for the tax period.Form GSTR-1 is a statement of outward...
