GST amendments expand registration, invoicing and input tax credit controls, and add liability for those who retain benefits of transactions. Amendments revise definitions to include reorganised territories and expand references to services; modify registration rules and extension of procedural periods; reframe invoice requirements to allow notifications on when tax invoices are required, deemed or dispensed with; prescribe form and manner for tax deduction certificates; expand penalty and offence provisions to include persons who retain benefits of specified transactions and those who cause offences; clarify transitional input tax credit filings within prescribed time and manner; extend the assessment limitation period and amend Schedule II supply characterization.
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Provisions expressly mentioned in the judgment/order text.
GST amendments expand registration, invoicing and input tax credit controls, and add liability for those who retain benefits of transactions.
Amendments revise definitions to include reorganised territories and expand references to services; modify registration rules and extension of procedural periods; reframe invoice requirements to allow notifications on when tax invoices are required, deemed or dispensed with; prescribe form and manner for tax deduction certificates; expand penalty and offence provisions to include persons who retain benefits of specified transactions and those who cause offences; clarify transitional input tax credit filings within prescribed time and manner; extend the assessment limitation period and amend Schedule II supply characterization.
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