https://www.taxtmi.com/article/detailed?id=7422 The CGST definitions treat a credit note as a prescribed document issued by a supplier to correct excess value or tax or for returned/deficient supplies, and a debit note as the prescribed document issued to rectify understating of taxable value or tax. Deemed exports require government notification, goods remaining within India, and payment in Indian currency or convertible foreign exchange; exempt supply covers nil rated or wholly exempt supplies distinct from zero rated exports. Electronic commerce operators own or manage platforms that facilitate supplies and payments, and a fixed establishment denotes a permanent non registered place with requisite resources. en-us Fri, 19 May 2017 07:09:19 +0530 Fri, 19 May 2017 07:09:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7422 The CGST definitions treat a credit note as a prescribed document issued by a supplier to correct excess value or tax or for returned/deficient supplies, and a debit note as the prescribed document issued to rectify understating of taxable value or tax. Deemed exports require government notification, goods remaining within India, and payment in Indian currency or convertible foreign exchange; exempt supply covers nil rated or wholly exempt supplies distinct from zero rated exports. Electronic commerce operators own or manage platforms that facilitate supplies and payments, and a fixed establishment denotes a permanent non registered place with requisite resources. Articles Goods and Services Tax - GST Fri, 19 May 2017 07:09:19 +0530 https://www.taxtmi.com/article/detailed?id=7422