Section 12: Amendment of rule 60

In the said rules, in rule 60, –

(i) in sub-rule (1), after the words, letters and figures “FORM GSTR-1”, the words, letters and figures “or FORM GSTR-1A” shall be inserted;

(ii) in sub-rule (7), after clause (ii) and entry relating thereunder the following clause shall be inserted, namely: – “(iia) the additional details or amendments in details of outward supplies furnished by his supplier in FORM GSTR-1A filed between the day immediately after the due date of furnishing of FORM GSTR-1 for the previous tax period to the due date of furnishing of FORM GSTR-1 for the current tax period;”.

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