New FAQs (#1 and #2) to clarify that sales is not taxable turnover and that out-of-scope supplies should not be included to determine GST registration liability. Amendments to FAQ #5 on backdating of GST registration.
Updates to include import of goods under IGDS to be reported in Box 5. Editorial amendments to remove cheque payments for voluntary disclosure for wrongful collection of GST.
Amended the time frame to submit the form to at least 5 working days before the filing due date and included clarification that the original filing due date will still be reflected in some sections of myTax Portal