GST amendments update valuation for lotteries, input tax credit transfers, invoicing and e-way bill generation and validity rules. The amendment revises timelines, valuation and invoicing rules, inserts rule 31A fixing valuation methods for lotteries and betting, modifies exclusions to aggregate exempt supplies, and overhauls e-way bill generation, assignment, validity, cancellation and related forms (including EWB-01 and EWB-02). It also permits transfer of input service credits to an Input Service Distributor via specified invoices and updates refund and exporter-related provisions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST amendments update valuation for lotteries, input tax credit transfers, invoicing and e-way bill generation and validity rules.
The amendment revises timelines, valuation and invoicing rules, inserts rule 31A fixing valuation methods for lotteries and betting, modifies exclusions to aggregate exempt supplies, and overhauls e-way bill generation, assignment, validity, cancellation and related forms (including EWB-01 and EWB-02). It also permits transfer of input service credits to an Input Service Distributor via specified invoices and updates refund and exporter-related provisions.
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