https://www.taxtmi.com/article/detailed?id=8233 The note outlines ongoing operational disruptions under the Goods and Services Tax framework, growing litigation and administrative adjudication, and the roles of advance rulings and appellate mechanisms. It emphasises that contractual commitments to absorb post-enactment tax increases require prompt administrative determination; that registration delays caused by prior tax records may be rectified by backdating to statutory commencement; and that additional duty or interest on supplementary invoices depends on when revised prices crystallise by agreement rather than unilateral post-supply invoices. en-us Tue, 06 Nov 2018 07:29:01 +0530 Tue, 06 Nov 2018 07:29:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8233 The note outlines ongoing operational disruptions under the Goods and Services Tax framework, growing litigation and administrative adjudication, and the roles of advance rulings and appellate mechanisms. It emphasises that contractual commitments to absorb post-enactment tax increases require prompt administrative determination; that registration delays caused by prior tax records may be rectified by backdating to statutory commencement; and that additional duty or interest on supplementary invoices depends on when revised prices crystallise by agreement rather than unilateral post-supply invoices. Articles Goods and Services Tax - GST Tue, 06 Nov 2018 07:29:01 +0530 https://www.taxtmi.com/article/detailed?id=8233