https://www.taxtmi.com/notifications?id=121479 The amendment prescribes exchange rate benchmarks for valuation: for goods, the Customs Board notified rate on the time of supply; for services, rates determined using generally accepted accounting principles on the time of supply. It mandates specific export invoice endorsements distinguishing taxed supplies from supplies under bond or letter of undertaking, requiring recipient and delivery addresses and country of destination. Where filing timelines are extended, the Commissioner may require FORM GSTR-3B; subsequent generation of FORM GSTR-3 Parts A and B and reconciliation rules apply, with excess input tax credit to be credited to the electronic credit ledger. en-us Tue, 08 Aug 2017 00:00:00 +0530 Sat, 07 Jul 2018 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=121479 The amendment prescribes exchange rate benchmarks for valuation: for goods, the Customs Board notified rate on the time of supply; for services, rates determined using generally accepted accounting principles on the time of supply. It mandates specific export invoice endorsements distinguishing taxed supplies from supplies under bond or letter of undertaking, requiring recipient and delivery addresses and country of destination. Where filing timelines are extended, the Commissioner may require FORM GSTR-3B; subsequent generation of FORM GSTR-3 Parts A and B and reconciliation rules apply, with excess input tax credit to be credited to the electronic credit ledger. Notifications GST - States Tue, 08 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=121479