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B2B tansactions
This format can be used by supplier (registered under GST) supplying taxable goods or services or both to recipient of supply (registered under GST). This format cannot be used by supplier who has opted for composition scheme.
Press release by CBDT on 20/05/2021
Chart of various due dates extended by government in light of severe pandemic (press release on 20/05/2021 by CBDT)