https://www.taxtmi.com/article/detailed?id=8155 Clarifications define the scope of the principal-agent relationship under Schedule I by focusing on whether the agent issues the invoice for further supply in his name or on behalf of the principal; this invoice issuance and authority to pass or receive title determine whether transfers are treated as supply without consideration. The Board prescribes reversal of wrongly availed CENVAT and transitional credits through Table 4(B)(2) of FORM GSTR-3B with applicable interest and penalty, and sets out procedural and documentary steps for refund processing, special CSD refund claims, and e-way bill treatment for goods stored in transporters' godowns. en-us Tue, 11 Sep 2018 07:56:08 +0530 Tue, 11 Sep 2018 07:56:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8155 Clarifications define the scope of the principal-agent relationship under Schedule I by focusing on whether the agent issues the invoice for further supply in his name or on behalf of the principal; this invoice issuance and authority to pass or receive title determine whether transfers are treated as supply without consideration. The Board prescribes reversal of wrongly availed CENVAT and transitional credits through Table 4(B)(2) of FORM GSTR-3B with applicable interest and penalty, and sets out procedural and documentary steps for refund processing, special CSD refund claims, and e-way bill treatment for goods stored in transporters' godowns. Articles Goods and Services Tax - GST Tue, 11 Sep 2018 07:56:08 +0530 https://www.taxtmi.com/article/detailed?id=8155