<h1>Reverse charge mechanism: director services to same company taxable; guidance on rate notifications, refunds, returns, and transition credit.</h1> Reverse charge applies to professional services by a company director to the same company. Council decisions are ineffective until notified. Separate refund claims may be filed for accumulated input tax credit on goods and services exported under LUT. If supply occurs after a tax rate change, the invoice date fixes time of supply and excess tax paid earlier may be adjusted or refunded. Opting out of composition requires filing the composition return for the prior month and regular returns thereafter. Transition excise credit is available if taken in the last excise return.