The Central Board of Indirect Taxes and Customs vide notification dated 10th November, 2020 has issued the Central Goods and Services Tax (Thirteenth Amendment) Rules, 2020. The Amendment provides that every registered person required to furnish the details of outward supplies of goods or services or both in FORM GSTR-1 for the month or the quarter, shall file it electronically through the common portal, either directly or through a Facilitation Centre.
They may furnish the details of such outward supplies of goods or services or both to a registered person, as he may consider necessary, for the first and second months of a quarter, up to a cumulative value of fifty lakh rupees in each of the months, using invoice furnishing facility electronically on the common portal, duly authenticated in the manner prescribed under rule 26, from the 1st day of the month succeeding such month till the 13th day of the said month.
