https://www.taxtmi.com/news?id=17778 A destination based dual GST levied concurrently by Centre and States (CGST/SGST) with IGST on inter state supplies; broad definition of supply as the taxable event; specified exclusions and temporary exceptions. Electronic registration, invoice upload and return filing via the GSTN Common Portal drive automated ITC matching, provisional credit, dispute communication and reversal rules. Composition scheme, reverse charge, TDS/TCS, time of supply, payment sequencing, audits and transitional migration of legacy credits are prescribed along with job work and ISD rules. en-us Mon, 03 Apr 2017 07:15:23 +0530 Wed, 11 Feb 2026 15:56:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=17778 A destination based dual GST levied concurrently by Centre and States (CGST/SGST) with IGST on inter state supplies; broad definition of supply as the taxable event; specified exclusions and temporary exceptions. Electronic registration, invoice upload and return filing via the GSTN Common Portal drive automated ITC matching, provisional credit, dispute communication and reversal rules. Composition scheme, reverse charge, TDS/TCS, time of supply, payment sequencing, audits and transitional migration of legacy credits are prescribed along with job work and ISD rules. News - Mon, 03 Apr 2017 07:15:23 +0530 https://www.taxtmi.com/news?id=17778