https://www.taxtmi.com/article/detailed?id=7669 Enhancements to the Composition Scheme raise eligibility thresholds and exclude exempt supplies from aggregate turnover; transitional opting-in and filing rules for provisional registrants are prescribed. Reverse Charge Mechanism relief exempts registered persons from RCM on procurements from unregistered suppliers for a specified transitional period and adds recipient-liability entries for certain services and government-supplied used goods. Amendments introduce invoice-cum-bill of supply, modify return forms and extend filing deadlines, reduce tax on certain pre-implementation motor vehicle transactions, provide small-supplier advance payment relief, and empower state officers to sanction CGST refunds. en-us Mon, 16 Oct 2017 12:31:51 +0530 Mon, 16 Oct 2017 12:31:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7669 Enhancements to the Composition Scheme raise eligibility thresholds and exclude exempt supplies from aggregate turnover; transitional opting-in and filing rules for provisional registrants are prescribed. Reverse Charge Mechanism relief exempts registered persons from RCM on procurements from unregistered suppliers for a specified transitional period and adds recipient-liability entries for certain services and government-supplied used goods. Amendments introduce invoice-cum-bill of supply, modify return forms and extend filing deadlines, reduce tax on certain pre-implementation motor vehicle transactions, provide small-supplier advance payment relief, and empower state officers to sanction CGST refunds. Articles Goods and Services Tax - GST Mon, 16 Oct 2017 12:31:51 +0530 https://www.taxtmi.com/article/detailed?id=7669