https://www.taxtmi.com/notifications?id=123331 The amendment revises timelines and procedural rules: it fixes a calendar deadline in rule 24; prescribes exchange rate sources for valuation-Customs-notified rates for goods and GAAP-determined rates for services; mandates separate determination of input tax credit by tax type and permits market-price estimation for stock without invoices; requires export invoice endorsements and specific destination details; allows the Commissioner to mandate simplified electronic returns with automated generation and reconciliation of FORM GSTR-3 parts and crediting of any excess input tax to the electronic credit ledger; and corrects form headings to "HSN as applicable." en-us Thu, 31 Aug 2017 00:00:00 +0530 Mon, 01 Jan 2018 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=123331 The amendment revises timelines and procedural rules: it fixes a calendar deadline in rule 24; prescribes exchange rate sources for valuation-Customs-notified rates for goods and GAAP-determined rates for services; mandates separate determination of input tax credit by tax type and permits market-price estimation for stock without invoices; requires export invoice endorsements and specific destination details; allows the Commissioner to mandate simplified electronic returns with automated generation and reconciliation of FORM GSTR-3 parts and crediting of any excess input tax to the electronic credit ledger; and corrects form headings to "HSN as applicable." Notifications GST - States Thu, 31 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=123331