https://www.taxtmi.com/article/detailed?id=7734 Notified GST changes reframe registration and filing obligations: inter state taxable services are excluded from the basic threshold exemption through all India turnover computation. Return filing is tiered-monthly provisional GSTR 3B for all taxpayers and GSTR 1 on a monthly or quarterly basis depending on turnover-with GSTR 2/3 filing deferred pending committee review. Transitional due date extensions, temporary waivers and per day late fees are specified; late fees previously paid will be refunded to the e cash ledger. Composition eligibility limits are increased and specified exempt services are excluded from aggregate turnover; advances for goods suppliers are exempted in prescribed cases. Export refund procedures and duty credit script rates are also adjusted. en-us Wed, 22 Nov 2017 16:23:15 +0530 Wed, 22 Nov 2017 16:23:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7734 Notified GST changes reframe registration and filing obligations: inter state taxable services are excluded from the basic threshold exemption through all India turnover computation. Return filing is tiered-monthly provisional GSTR 3B for all taxpayers and GSTR 1 on a monthly or quarterly basis depending on turnover-with GSTR 2/3 filing deferred pending committee review. Transitional due date extensions, temporary waivers and per day late fees are specified; late fees previously paid will be refunded to the e cash ledger. Composition eligibility limits are increased and specified exempt services are excluded from aggregate turnover; advances for goods suppliers are exempted in prescribed cases. Export refund procedures and duty credit script rates are also adjusted. Articles Goods and Services Tax - GST Wed, 22 Nov 2017 16:23:15 +0530 https://www.taxtmi.com/article/detailed?id=7734