Upcoming changes in GSTN and its impact on the present GST return filing system

It has been over three years since the introduction of GST, and it’s been a roller coaster ride for all the stakeholders. There continues to be several areas of inconsistency between the  GST  law and the GST portal. To name a few,  GSTN  portal does not have a functionality to link multiple invoices with a single credit note, non-availability of date of filing of the GST retur…