In its last meeting, the GST Council deliberated changes in the filing regime for the new tax. Seller to upload invoice level details in GSTR 1 within prescribed due dates2. Buyer also has option to upload invoices if not uploaded by vendor - this activity is done by buyer through filing of monthly GSTR 2 within prescribed due dates5. Seller has option to upload invoices on real time basis2. Buyer can view the invoices uploaded by multiple sellers on the portal3.

Source: Economic Times January 23, 2018 02:37 UTC