Reconciliation is a crucial step that you, as a taxpayer, need to undertake to avail ITC. For every month’s GST filing, you need to reconcile your purchase data with all your suppliers’ sales data that they have uploaded on GSTN.
E-sign GSTR 1 return feature is enabled on IRIS Sapphire. So now you don't need to go for E-sign and file GSTR 1 on GSTN portal.
ITC 04 is a quarterly return. It needs to be filed by every principal manufacturer registered under GST and who sent goods to job worker for further processing on those goods.
In the GST regime, the identity of a business is established with its GSTIN or the GST number which is the business’ legal identity with the government of India.
In the GST regime, every taxpayer is identified by its unique GST Identification Number i.e. GSTIN and what’s more, a business needs to obtain GSTIN separately for every state in which it operates in. Thus a business, which so far has been typically identified by a single PAN, now has one or more GSTINs associated.