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Exchange rate determination and modified GSTR return filing procedures updated, including export invoice endorsement and form heading changes. The amendment substitutes rule 34 to set the exchange rate for taxable goods as the Customs Board's notified rate for the time of supply and for services as the rate determined by generally accepted accounting principles for the time of supply. It replaces the export invoice proviso to require specified endorsements and to record recipient and delivery details and country of destination. Rule 61 is amended to allow FORM GSTR-3B electronic furnishing where GSTR-1/GSTR-2 deadlines are extended and to enable electronic generation of FORM GSTR-3 Parts A and B, reconciliation by the registrant, and crediting any excess input tax to the electronic credit ledger.
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<h1>Exchange rate determination and modified GSTR return filing procedures updated, including export invoice endorsement and form heading changes.</h1> The amendment substitutes rule 34 to set the exchange rate for taxable goods as the Customs Board's notified rate for the time of supply and for services as the rate determined by generally accepted accounting principles for the time of supply. It replaces the export invoice proviso to require specified endorsements and to record recipient and delivery details and country of destination. Rule 61 is amended to allow FORM GSTR-3B electronic furnishing where GSTR-1/GSTR-2 deadlines are extended and to enable electronic generation of FORM GSTR-3 Parts A and B, reconciliation by the registrant, and crediting any excess input tax to the electronic credit ledger.
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