https://www.taxtmi.com/article/detailed?id=7772 GST replaces prior exemption mechanics with a state-wise registration threshold assessed annually; registration before crossing the threshold triggers tax obligations. Interstate suppliers require compulsory registration irrespective of threshold. Export of services now requires an LUT or bond. Return filing shifted to monthly but small service providers may use quarterly returns and cash-basis payment under relaxed turnover limits; composition limits increased and proposals aim to extend composition to service activities. en-us Wed, 13 Dec 2017 10:50:19 +0530 Wed, 13 Dec 2017 10:50:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7772 GST replaces prior exemption mechanics with a state-wise registration threshold assessed annually; registration before crossing the threshold triggers tax obligations. Interstate suppliers require compulsory registration irrespective of threshold. Export of services now requires an LUT or bond. Return filing shifted to monthly but small service providers may use quarterly returns and cash-basis payment under relaxed turnover limits; composition limits increased and proposals aim to extend composition to service activities. Articles Goods and Services Tax - GST Wed, 13 Dec 2017 10:50:19 +0530 https://www.taxtmi.com/article/detailed?id=7772