GST timing for Toll-Operate-Transfer concessions: concessionaires pay integrated tax when operation and maintenance expenses are charged to escrow acc...
Input tax credit conditions for concessional service rates permit limited same-line credits for hotels, catering, and electrically operated vehicle se...
E-invoicing requirements for registered persons meeting the prescribed aggregate-turnover threshold will cover supplies to registered persons and exports, and extend to supplies received from unregistered persons where the recipient pays tax under reverse charge, as well as imports of services. The expanded scope takes effect on 1 January 2027, bringing specified reverse-charge and imported-service transactions within the e-invoicing framework.
E-invoicing requirements for registered persons meeting the prescribed aggregate-turnover threshold will cover supplies to registered persons and exports, and extend to supplies received from unregistered persons where the recipient pays tax under reverse charge, as well as imports of services. The expanded scope takes effect on 1 January 2027, bringing specified reverse-charge and imported-service transactions within the e-invoicing framework.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
