https://www.taxtmi.com/notifications?id=121067 Insert Chapter IV establishing methods for determination of value of supply (open market value, known monetary equivalent, like-kind value, cost-based and residual methods) and sectoral valuation rules; expand provisions on input tax credit eligibility, documentation, distributions by Input Service Distributors, attribution between taxable/exempt supplies, capital goods apportionment, reversals, and transfer on business reorganisation; and prescribe comprehensive electronic invoicing, returns (GSTR series), ledgers, refund mechanics, provisional assessment, audit, advance ruling, appeals, and transitional ITC declaration procedures with specified forms. en-us Fri, 30 Jun 2017 00:00:00 +0530 Wed, 11 Feb 2026 15:57:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=121067 Insert Chapter IV establishing methods for determination of value of supply (open market value, known monetary equivalent, like-kind value, cost-based and residual methods) and sectoral valuation rules; expand provisions on input tax credit eligibility, documentation, distributions by Input Service Distributors, attribution between taxable/exempt supplies, capital goods apportionment, reversals, and transfer on business reorganisation; and prescribe comprehensive electronic invoicing, returns (GSTR series), ledgers, refund mechanics, provisional assessment, audit, advance ruling, appeals, and transitional ITC declaration procedures with specified forms. Notifications GST - States Fri, 30 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=121067