https://www.taxtmi.com/notifications?id=121192 Amendments revise valuation and procedural GST rules: Rule 34 sets the rate of exchange for goods as the customs-notified rate at time of supply and for services as the rate determined under generally accepted accounting principles at time of supply. Rule 46 mandates prescribed export/SEZ invoice endorsements and replaces certain invoice detail requirements with recipient name and address, delivery address, and country of destination. Rule 61 authorises FORM GSTR-3B filing where GSTR-1/GSTR-2 deadlines are extended and requires electronic generation of FORM GSTR-3 parts, reconciliation by the registered person, and crediting excess input tax to the electronic credit ledger. en-us Fri, 28 Jul 2017 00:00:00 +0530 Mon, 31 Jul 2017 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=121192 Amendments revise valuation and procedural GST rules: Rule 34 sets the rate of exchange for goods as the customs-notified rate at time of supply and for services as the rate determined under generally accepted accounting principles at time of supply. Rule 46 mandates prescribed export/SEZ invoice endorsements and replaces certain invoice detail requirements with recipient name and address, delivery address, and country of destination. Rule 61 authorises FORM GSTR-3B filing where GSTR-1/GSTR-2 deadlines are extended and requires electronic generation of FORM GSTR-3 parts, reconciliation by the registered person, and crediting excess input tax to the electronic credit ledger. Notifications GST - States Fri, 28 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=121192