Amendments to GST rules: exchange rate and export invoice requirements updated, and GSTR-3B filing and reconciliation procedures clarified. Amendments to the Haryana GST Rules modify references from Central/Union Territory Tax to State Government or omit Union Territory Tax, substitute specific time limits and form headings, prescribe the rate of exchange for valuation of taxable goods (Customs Board notified rate for time of supply) and taxable services (generally accepted accounting principles for time of supply), require specified export invoice endorsements and details, allow Commissioner to mandate FORM GSTR-3B filing when GSTR-1/GSTR-2 deadlines are extended, and set electronic generation and reconciliation procedures between FORM GSTR-3 and FORM GSTR-3B, with associated ledger treatment.
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Amendments to GST rules: exchange rate and export invoice requirements updated, and GSTR-3B filing and reconciliation procedures clarified.
Amendments to the Haryana GST Rules modify references from Central/Union Territory Tax to State Government or omit Union Territory Tax, substitute specific time limits and form headings, prescribe the rate of exchange for valuation of taxable goods (Customs Board notified rate for time of supply) and taxable services (generally accepted accounting principles for time of supply), require specified export invoice endorsements and details, allow Commissioner to mandate FORM GSTR-3B filing when GSTR-1/GSTR-2 deadlines are extended, and set electronic generation and reconciliation procedures between FORM GSTR-3 and FORM GSTR-3B, with associated ledger treatment.
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