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    E-commerce operators under Section 9(5) not required to reverse input tax credit proportionately on supplies
    Delhi adopts CBIC circular clarifying GST rate regularization under Section 168 for interpretational doubts
    Delhi Tax Commissioner adopts CBIC clarifications on Railway services, RERA collections, insurance reinsurance exemptions
    Registered persons can claim input tax credit on Ex-Works contracts upon delivery at supplier's factory gate under Section 16
    Delhi adopts CBIC circular requiring suppliers to record recipient state on invoices for online services to unregistered customers
    Delhi adopts CBIC circular clarifying GST treatment of vouchers under Schedule III exclusions
    Delhi GST mandates virtual hearings via WEBEX or Google Meet with advance notice and recorded proceedings
    Taxpayers Gain Relief: Section 128A Clarifies GST Payment Procedures and Dispute Resolution Mechanisms for Pre-November 2024 Periods
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