{"id":17871,"date":"2021-01-17T09:39:05","date_gmt":"2021-01-17T04:09:05","guid":{"rendered":"https:\/\/plyinsight.com\/?p=17871"},"modified":"2021-05-11T13:53:22","modified_gmt":"2021-05-11T08:23:22","slug":"amendments-in-gstr-w-e-f-01-jan-21","status":"publish","type":"post","link":"https:\/\/plyinsight.com\/hi\/amendments-in-gstr-w-e-f-01-jan-21\/","title":{"rendered":"Amendments in GSTR W.E.F. 01 Jan 21"},"content":{"rendered":"<p><span style=\"color: #800000;\">1) GST registration can be cancelled or suspended under CGST Rule 21A at the discretion of the tax officer in the following cases:<\/span><\/p>\n<ul>\n<li>Major discrepancies between the GSTR-3B vis-a-vis the GSTR-1 and GSTR-2B<br \/>\n<strong>Utilisation of ITC from electronic credit ledger to discharge more than 99% of the tax liability for specified taxpayers \u2013 with the total taxable value of supplies exceeding R50 lakh in the month, with some exceptions.<\/strong><\/li>\n<li>A taxpayer has not filed GSTR-1 due to GSTR-3B not being filed for more than two consecutive months (one quarter for those who opt into the QRMP scheme).<\/li>\n<\/ul>\n<p><span style=\"color: #800000;\">2) Following are the changes in Rule 36(4) from 1st January 2021:<\/span><\/p>\n<ul>\n<li>The ITC shall be available as per the invoices uploaded by respective suppliers either in their GSTR-1 or by using the Invoice Furnishing Facility (IFF).<\/li>\n<li>The recipients can claim provisional input tax credit in GSTR-3B to the extent of 5% instead of earlier 10% of the total ITC available in GSTR-2B for the month.<\/li>\n<li><strong>Certain taxpayers cannot make payment from their electronic credit ledger in excess of 99% of the total tax liability for the tax period.<\/strong><\/li>\n<li><strong>It applies to such taxpayers who have monthly value of taxable supplies of more than R50 lakh (not being exempt or zero-rated supplies). The following taxpayers are exempted from this restriction:<\/strong><\/li>\n<\/ul>\n<p>A registered taxpayer where more than R1 lakh is paid as income tax in the last two FY in belated IT returns of himself or his proprietor or any two partners or managing director, trustee or board, etc.<br \/>\nA registered taxpayer who has received more than R1 lakh as refund of unutilised input tax credit under GST, on account of zero-rated supplies without payment of tax or inverted tax structure.<br \/>\nA registered taxpayer paid more than 1% of his GST liability using only his electronic cash ledger, for all the tax periods in the current FY so far.<br \/>\nGovernment departments, PSU, local authorities, statutory bodies, etc.<\/p>\n<p><span style=\"color: #800000;\">3) The following are the changes notified for e-way bills:<\/span><\/p>\n<p><strong>From 1st January 2021, the validity of e-way bills for cases other than over dimensional cargo is now calculated based on distance of 200 km and not 100 km.<\/strong><br \/>\n<strong>The non-furnishing of GSTR-3B for two consecutive tax periods or suspension of GSTIN under CGST Rule 21A will lead to blocking of e-way bills under Rule 138E.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-17627\" src=\"https:\/\/plyinsight.com\/wp-content\/uploads\/2017\/08\/Asean-Plywood.png\" alt=\"Asean Plywood\" width=\"158\" height=\"92\" srcset=\"https:\/\/plyinsight.com\/wp-content\/uploads\/2017\/08\/Asean-Plywood.png 446w, https:\/\/plyinsight.com\/wp-content\/uploads\/2017\/08\/Asean-Plywood-300x175.png 300w, https:\/\/plyinsight.com\/wp-content\/uploads\/2017\/08\/Asean-Plywood-18x10.png 18w\" sizes=\"auto, (max-width: 158px) 100vw, 158px\" \/>\u00a0 \u00a0\u00a0<img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-17618\" src=\"https:\/\/plyinsight.com\/wp-content\/uploads\/2017\/08\/Century-Plywood.png\" alt=\"Century Plywood\" width=\"230\" height=\"102\" srcset=\"https:\/\/plyinsight.com\/wp-content\/uploads\/2017\/08\/Century-Plywood.png 539w, https:\/\/plyinsight.com\/wp-content\/uploads\/2017\/08\/Century-Plywood-300x133.png 300w, https:\/\/plyinsight.com\/wp-content\/uploads\/2017\/08\/Century-Plywood-18x8.png 18w\" sizes=\"auto, (max-width: 230px) 100vw, 230px\" \/>\u00a0 \u00a0 \u00a0<img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-17630\" src=\"https:\/\/plyinsight.com\/wp-content\/uploads\/2017\/08\/DUNA.png\" alt=\"DUNA\" width=\"103\" height=\"104\" srcset=\"https:\/\/plyinsight.com\/wp-content\/uploads\/2017\/08\/DUNA.png 467w, https:\/\/plyinsight.com\/wp-content\/uploads\/2017\/08\/DUNA-150x150.png 150w, https:\/\/plyinsight.com\/wp-content\/uploads\/2017\/08\/DUNA-298x300.png 298w, https:\/\/plyinsight.com\/wp-content\/uploads\/2017\/08\/DUNA-12x12.png 12w\" sizes=\"auto, (max-width: 103px) 100vw, 103px\" \/><!--more--><\/p>\n<hr \/>\n<h3 style=\"text-align: center;\"><span style=\"color: #800000;\"><strong>\u0938\u0930\u0915\u093e\u0930 \u0926\u094d\u0935\u093e\u0930\u093e \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0928\u093f\u092f\u092e\u094b\u0902 \u092e\u0947\u0902 1 \u091c\u0928\u0935\u0930\u0940 2021 \u0938\u0947 \u092e\u0939\u0924\u094d\u0935\u092a\u0942\u0930\u094d\u0923 \u092c\u0926\u0932\u093e\u0935\u00a0<\/strong><\/span><\/h3>\n<hr \/>\n<p><strong>1. \u091c\u093f\u0938 \u092e\u0939\u0940\u0928\u0947 \u092e\u0947\u0902 \u0906\u092a\u0915\u0940 \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u092c\u093f\u0915\u094d\u0930\u0940 50 \u0932\u093e\u0916 \u0938\u0947 \u091c\u094d\u092f\u093e\u0926\u093e \u0939\u0948, \u0909\u0938 \u092e\u0939\u0940\u0928\u0947 \u092e\u0947\u0902 \u0906\u092a\u0915\u094b \u0935\u093f\u0924\u094d\u0924 \u0926\u093e\u092f\u093f\u0924\u094d\u0935 \u0915\u093e \u0928\u094d\u092f\u0942\u0928\u0924\u092e 1 \u092a\u094d\u0930\u0924\u093f\u0936\u0924 \u0928\u0915\u0926 \u092e\u0947\u0902 \u092d\u0930\u0928\u093e \u0939\u094b\u0917\u093e\u0964 \u092f\u0926\u093f \u0906\u092a\u0915\u0947 \u092a\u093e\u0938 \u0906\u0908\u091f\u0940\u0938\u0940 \u0915\u093e \u0938\u0902\u0924\u0941\u0932\u0928 \u0939\u0948 \u0924\u094b \u092d\u0940 \u0906\u092a\u0915\u094b 1 \u092a\u094d\u0930\u0924\u093f\u0936\u0924 \u0928\u0915\u0926 \u0938\u0947 \u0939\u0940 \u092d\u0930\u0928\u093e \u0939\u094b\u0917\u093e\u0964<\/strong><\/p>\n<p>2. \u0907\u0938 \u0928\u093f\u092f\u092e \u092e\u0947\u0902 \u0938\u0947 \u0909\u0928 \u0932\u094b\u0917\u094b\u0902 \u0915\u094b \u091b\u0942\u091f \u0926\u0940 \u0917\u0908 \u0939\u0948<\/p>\n<p>(I) \u091c\u094b \u092a\u093f\u091b\u0932\u0947 \u0926\u094b \u0935\u0930\u094d\u0937\u094b\u0902 \u092e\u0947\u0902 1 \u0932\u093e\u0916 \u0938\u0947 \u091c\u094d\u092f\u093e\u0926\u093e \u0915\u093e \u0906\u092f\u0915\u0930 \u092d\u0930 \u0930\u0939\u0947 \u0939\u094b\u0964<\/p>\n<p>(II) \u091c\u093f\u0928\u0915\u093e \u0909\u0938 \u092e\u0939\u0940\u0928\u0947 \u0938\u0947 \u092a\u0939\u0932\u0947 \u0924\u0915 \u0915\u0947 \u0915\u0941\u0932 \u091c\u0940\u090f\u0938\u091f\u0940 \u092d\u0941\u0917\u0924\u093e\u0928 \u092e\u0947\u0902 \u0928\u0915\u0926 \u0915\u093e \u0910\u0932\u0940\u092e\u0947\u0902\u091f 1 \u092a\u094d\u0930\u0924\u093f\u0936\u0924 \u0938\u0947 \u091c\u094d\u092f\u093e\u0926\u093e \u0939\u094b\u0964<\/p>\n<p>(III) \u0905\u092c \u0915\u0930\u0926\u093e\u0924\u093e \u0909\u0924\u0928\u0940 \u0939\u0940 \u0906\u0908\u091f\u0940\u0938\u0940 \u0915\u094d\u0932\u0947\u092e \u0915\u0930 \u092a\u093e\u090f\u0902\u0917\u0947 \u091c\u093f\u0924\u0928\u0940 \u0915\u093f 2\u092c\u0940 \u092e\u0947\u0902 \u0926\u093f\u0916 \u0930\u0939\u0940 \u0939\u0948\u0964 \u0905\u0927\u093f\u0915\u0924\u092e 5 \u092a\u094d\u0930\u0924\u093f\u0936\u0924 \u0924\u0915 \u0915\u0947 \u0905\u0902\u0924\u0930 \u0915\u0940 \u0905\u0928\u0941\u092e\u0924\u093f \u0939\u094b\u0917\u0940\u0964<\/p>\n<p><strong>(IV) \u092f\u0926\u093f \u0915\u0930\u0926\u093e\u0924\u093e 2\u092c\u0940 \u0938\u0947 \u0905\u0927\u093f\u0915 \u0906\u0908\u091f\u0940\u0938\u0940 \u0915\u094d\u0932\u092e\u0947 \u0915\u0930\u0924\u093e \u0939\u0948 \u0924\u094b \u0921\u093f\u092a\u093e\u0930\u094d\u091f\u092e\u0947\u0902\u091f \u0915\u0947 \u0905\u0927\u093f\u0915\u093e\u0930\u093f\u092f\u094b\u0902 \u0915\u094b \u092f\u0939 \u0905\u0927\u093f\u0915\u093e\u0930 \u0926\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948 \u0915\u093f \u0935\u094b \u0909\u091a\u093f\u0924 \u0938\u092e\u091d\u0947 \u0924\u094b \u0915\u0930\u0926\u093e\u0924\u093e \u0915\u093e \u091c\u0940\u090f\u0938\u091f\u0940 \u0928\u0902\u092c\u0930 \u0930\u0926\u094d\u0926 \u0915\u0930\u0928\u0947 \u0915\u0940 \u0915\u093e\u0930\u094d\u092f\u0935\u093e\u0939\u0940 \u0915\u0930 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902\u0964 \u0939\u093e\u0932\u093e\u0902\u0915\u093f \u092f\u0939 \u092a\u094d\u0930\u093e\u0935\u0927\u093e\u0928 \u0928\u0915\u0932\u0940 \u0914\u0930 \u092b\u0930\u094d\u091c\u0940 \u092c\u093f\u0932\u093f\u0902\u0917 \u0935\u093e\u0932\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0932\u093e\u092f\u093e \u0917\u092f\u093e \u0939\u0948 \u0932\u0947\u0915\u093f\u0928 \u0938\u093e\u092e\u093e\u0928\u094d\u092f \u0915\u0930\u0926\u093e\u0924\u093e \u0915\u0947 \u0915\u0947\u0938 \u092e\u0947\u0902 \u092d\u0940 2\u092c\u0940 \u0938\u0947 \u091c\u094d\u092f\u093e\u0926\u093e \u092b\u0930\u094d\u0915 \u0939\u094b\u0928\u0947 \u092a\u0930 \u0921\u093f\u092a\u093e\u0930\u094d\u091f\u092e\u0947\u0902\u091f \u0926\u094d\u0935\u093e\u0930\u093e \u0907\u0938\u0947 \u092a\u094d\u0930\u092f\u094b\u0917 \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964<\/strong><\/p>\n<p>(V) \u0915\u093e\u092b\u0940 \u0932\u094b\u0917 \u092c\u093f\u0928\u093e 2\u092c\u0940 \u092e\u0948\u091a \u0915\u093f\u092f\u0947 \u0939\u0941\u090f \u0939\u0940 \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 3\u092c\u0940 \u0932\u0917\u093e \u0930\u0939\u0947 \u0939\u0948\u0902\u0964 \u0910\u0938\u0947 \u092e\u093e\u092e\u0932\u094b\u0902 \u092e\u0947\u0902 \u0921\u093f\u092a\u093e\u0930\u094d\u091f\u092e\u0947\u0902\u091f 18 \u092a\u094d\u0930\u0924\u093f\u0936\u0924 \u092c\u094d\u092f\u093e\u091c \u0915\u093e \u0928\u094b\u091f\u093f\u0938 \u0926\u0947 \u0938\u0915\u0924\u093e \u0939\u0948 \u0924\u0925\u093e \u0928\u093f\u092f\u092e \u0935\u093f\u0930\u0942\u0926\u094d\u0927 \u0906\u0908\u091f\u0940\u0938\u0940 \u0915\u094d\u0932\u0947\u092e \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u092a\u0947\u0928\u0932\u094d\u091f\u0940 \u092d\u0940 \u0932\u0917\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964<\/p>\n<p>(VI) \u0938\u0930\u0915\u093e\u0930 \u0926\u094d\u0935\u093e\u0930\u093e 5 \u0915\u0930\u094b\u095c \u0924\u0915 \u0915\u0947 \u091f\u0930\u094d\u0928\u0913\u0935\u0930 \u0935\u093e\u0932\u094b \u0915\u094b \u0924\u094d\u0930\u0948\u092e\u093e\u0938\u093f\u0915 \u0930\u093f\u091f\u0930\u094d\u0928 \u092d\u0930\u0928\u0947 \u0915\u0940 \u091b\u0942\u091f \u0926\u0940 \u0939\u0948\u0964 \u0906\u092a\u0915\u0947 2\u092c\u0940 \u092e\u0947\u0902 \u0909\u0928\u094d\u0939\u0940\u0902 \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e \u0915\u0940 \u0906\u0908\u091f\u0940\u0938\u0940 \u0926\u093f\u0916\u0947\u0917\u0940 \u091c\u093f\u0928\u094d\u0939\u094b\u0902\u0928\u0947 11 \u0924\u093e\u0930\u0940\u0916 \u0924\u0915 \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 1 \u092d\u0930 \u0926\u093f\u092f\u093e \u0939\u0948\u0964 \u092f\u0926\u093f \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 1 12 \u0924\u093e\u0930\u0940\u0916 \u0915\u094b \u092f\u093e \u0909\u0938\u0915\u0947 \u092c\u093e\u0926 \u092d\u0930\u093e \u0939\u0948 \u0924\u094b \u0935\u0939 \u0906\u0908\u091f\u0940\u0938\u0940 \u0905\u0917\u0932\u0947 \u092e\u0939\u0940\u0928\u0947 \u092e\u0947\u0902 \u092e\u093f\u0932\u0947\u0917\u0940 \u0914\u0930 \u0905\u0902\u0924\u0930 \u0906\u092a\u0915\u094b \u092d\u0930\u0928\u093e \u0939\u094b\u0917\u093e\u0964<\/p>\n<p><strong>(VII) \u092f\u0926\u093f \u0915\u0930\u0926\u093e\u0924\u093e 2 \u092e\u0939\u0940\u0928\u0947 \u0915\u0947 3\u092c\u0940 \u0928\u0939\u0940\u0902 \u092d\u0930\u0924\u093e \u0939\u0948 \u0924\u094b \u0935\u0939 \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 1 \u092d\u0940 \u0905\u092a\u0932\u094b\u0921 \u0928\u0939\u0940\u0902 \u0915\u0930 \u092a\u093e\u092f\u0947\u0917\u093e\u0964 \u092f\u0926\u093f \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 1 \u0924\u0925\u093e 3\u092c\u0940 \u092e\u0947\u0902 \u0935\u093f\u0924\u094d\u0924 \u0926\u093e\u092f\u093f\u0924\u094d\u0935 \u092e\u0947\u0902 \u091c\u094d\u092f\u093e\u0926\u093e \u092b\u0930\u094d\u0915 \u0939\u0948 \u0924\u094b \u0921\u093f\u092a\u093e\u0930\u094d\u091f\u092e\u0947\u0902\u091f \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0930\u0926\u094d\u0926 \u0915\u0930\u0928\u0947 \u0915\u093e \u0928\u094b\u091f\u093f\u0938 \u0926\u0947 \u0938\u0915\u0924\u093e \u0939\u0948\u0964<\/strong><\/p>\n<p><strong>(VIII) \u0908-\u0935\u0947 \u092c\u093f\u0932 \u0935\u0948\u0927\u0924\u093e \u092d\u0940 \u092a\u0939\u0932\u0947 100\u0915\u093f\u092e\u0940. \u0915\u0947 \u0932\u093f\u090f 1 \u0926\u093f\u0928 \u0915\u0940 \u0925\u0940 \u0935\u0939 \u0905\u092c 200\u0915\u093f\u092e\u0940. \u0924\u0915 \u0915\u0940 \u0926\u0942\u0930\u0940 \u0915\u0947 \u0932\u093f\u090f 1 \u0926\u093f\u0928 \u0915\u0930 \u0926\u0940 \u0917\u092f\u0940 \u0939\u0948\u0964<\/strong><\/p>\n<p>(IX) \u0935\u093f\u092d\u093e\u0917 \u0915\u094b \u091c\u0940\u090f\u0938\u091f\u0940 \u0930\u091c\u093f\u0938\u094d\u091f\u094d\u0930\u0947\u0936\u0928 3 \u0926\u093f\u0928 \u092e\u0947\u0902 \u0926\u0947\u0928\u093e \u0939\u094b\u0924\u093e \u0925\u093e \u0909\u0938\u0947 \u0905\u092d\u0940 7 \u0926\u093f\u0928 \u0915\u0930 \u0926\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948\u0964 \u092f\u0926\u093f \u0906\u0927\u093e\u0930 \u0928\u0902\u092c\u0930 \u0928\u0939\u0940\u0902 \u0939\u0948 \u0914\u0930 \u0905\u0927\u093f\u0915\u093e\u0930\u0940 \u0935\u093f\u095b\u093f\u091f \u0915\u0930\u0928\u093e \u091a\u093e\u0939\u0924\u093e \u0939\u0948 \u0924\u094b \u092f\u0939 \u0938\u092e\u092f \u0938\u0940\u092e\u093e \u092c\u095d\u093e \u0915\u0930 30 \u0926\u093f\u0928 \u0915\u0930 \u0926\u0940 \u0917\u0908 \u0939\u0948\u0964<\/p>\n<p>(X) \u0915\u093e\u092b\u0940 \u0932\u094b\u0917 3\u092c\u0940 \u0915\u094b \u0917\u0902\u092d\u0940\u0930\u0924\u093e \u0938\u0947 \u0928\u0939\u0940\u0902 \u092d\u0930 \u0930\u0939\u0947 \u0939\u0948 \u0924\u0925\u093e \u092f\u0939 \u0938\u094b\u091a\u0915\u0930 \u0915\u093f \u091c\u094b \u092d\u0940 \u0905\u0902\u0924\u0930 \u0906 \u0930\u0939\u093e \u0939\u0948 \u0935\u094b \u0905\u0917\u0932\u0947 \u092e\u0939\u0940\u0928\u094b\u0902 \u092e\u0947\u0902 \u0938\u092e\u093e\u092f\u094b\u091c\u093f\u0924 \u0915\u0930 \u0932\u0947\u0902\u0917\u0947\u0964 \u0910\u0938\u093e \u0915\u0930\u0928\u093e \u0909\u091a\u093f\u0924 \u0928\u0939\u0940\u0902 \u0939\u0948 \u0924\u0925\u093e \u091c\u094d\u092f\u093e\u0926\u093e \u0905\u0938\u0902\u0924\u0941\u0932\u0928 \u0939\u094b\u0928\u0947 \u092a\u0930 \u0938\u092d\u0940 \u092e\u0939\u0940\u0928\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0928\u094b\u091f\u093f\u0938 \u0906 \u0938\u0915\u0924\u093e \u0939\u0948\u0964<\/p>\n<p><strong>(XI) \u0915\u0941\u091b \u0927\u094b\u0916\u093e\u0927\u095c\u0940 \u0924\u0924\u094d\u0935\u094b\u0902 \u0915\u0940 \u0935\u091c\u0939 \u0938\u0947 \u092a\u0942\u0930\u0947 \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u0914\u0930 \u0909\u0926\u094d\u092f\u094b\u0917 \u0915\u094b \u092d\u093e\u0930\u0940 \u0905\u0928\u0941\u092a\u093e\u0932\u0928 \u0915\u093e \u0938\u093e\u092e\u0928\u093e \u0915\u0930\u0928\u093e \u092a\u095c \u0930\u0939\u093e \u0939\u0948\u0964 \u0907\u0938\u0915\u0947 \u0932\u093f\u090f \u0938\u092d\u0940 \u0915\u094b \u0905\u092a\u0928\u0940 \u0932\u0947\u0916\u093e\u0902\u0915\u0928 \u0914\u0930 \u0915\u0930\u093e\u0927\u093e\u0928 \u091f\u0940\u092e \u0915\u094b \u092e\u091c\u092c\u0942\u0924 \u0930\u0916\u0928\u093e \u0939\u094b\u0917\u093e\u0964 <\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>1) GST registration can be cancelled or suspended under CGST Rule 21A at the discretion of the tax officer in the following cases: Major discrepancies between the GSTR-3B vis-a-vis the GSTR-1 and GSTR-2B Utilisation of ITC from electronic credit ledger to discharge more than 99% of the tax liability for specified taxpayers \u2013 with the [&hellip;]<\/p>","protected":false},"author":1,"featured_media":17876,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[978],"tags":[982],"class_list":["post-17871","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-january-news-21","tag-amendments-in-gstr"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Amendments in GSTR W.E.F. 01 Jan 21 - PLY INSIGHT<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/plyinsight.com\/hi\/amendments-in-gstr-w-e-f-01-jan-21\/\" \/>\n<meta property=\"og:locale\" content=\"hi_IN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Amendments in GSTR W.E.F. 01 Jan 21 - PLY INSIGHT\" 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