https://www.taxtmi.com/notifications?id=126947 The Act revises definitions and schedules to broaden coverage and clarity, modifies supply classification and reverse charge rules, adjusts composition and registration requirements including separate SEZ registration, enables suspension during cancellation proceedings, and clarifies credit/debit note issuance. It reorganizes return filing and rectification timelines, inserts section 43A establishing portal-based outward-supply reporting, recipient verification and limits on ITC availing with joint-and-several liability where returns remain unfurnished, expands practitioner authorisations, and prescribes order and conditions for utilization of input tax credit. en-us Fri, 28 Sep 2018 00:00:00 +0530 Mon, 08 Oct 2018 16:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=126947 The Act revises definitions and schedules to broaden coverage and clarity, modifies supply classification and reverse charge rules, adjusts composition and registration requirements including separate SEZ registration, enables suspension during cancellation proceedings, and clarifies credit/debit note issuance. It reorganizes return filing and rectification timelines, inserts section 43A establishing portal-based outward-supply reporting, recipient verification and limits on ITC availing with joint-and-several liability where returns remain unfurnished, expands practitioner authorisations, and prescribes order and conditions for utilization of input tax credit. Notifications GST - States Fri, 28 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/notifications?id=126947