https://www.taxtmi.com/article/detailed?id=6966 GST creates CGST, SGST and IGST as a unified supply-based tax with specific rules for utilization and priority of input tax credit, place of supply determinations for goods and services, and comprehensive registration, invoicing, payment, refund and reverse-charge provisions; transitional measures allow carry forward of CENVAT/VAT credits, credit for inputs and capital goods on the appointed day, and set out treatment of pending claims and adjustments when migrating to GST. en-us Tue, 06 Sep 2016 11:27:24 +0530 Wed, 11 Feb 2026 15:56:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6966 GST creates CGST, SGST and IGST as a unified supply-based tax with specific rules for utilization and priority of input tax credit, place of supply determinations for goods and services, and comprehensive registration, invoicing, payment, refund and reverse-charge provisions; transitional measures allow carry forward of CENVAT/VAT credits, credit for inputs and capital goods on the appointed day, and set out treatment of pending claims and adjustments when migrating to GST. Articles Goods and Services Tax - GST Tue, 06 Sep 2016 11:27:24 +0530 https://www.taxtmi.com/article/detailed?id=6966