https://www.taxtmi.com/article/detailed?id=8315 Notifications and orders from the 31st GST Council meeting extend timelines for migration and filing of GSTR-1, GSTR-3B, GSTR-4 and ITC-04, waive late fees for specified historical periods if returns are filed within the extended windows, and extend the date to avail ITC for FY 2017-18 invoices until the March return filing deadline. Annual reconciliation rules require prior filing of periodic returns; additional liabilities in reconciliation must be paid in cash via DRC-03. Circulars clarify transitional credit scope, reverse charge liabilities, refund computation for accumulated ITC including composition of Net ITC and treatment of reversed ITC, and classification and rate adjustments for specified supplies. en-us Thu, 10 Jan 2019 11:27:00 +0530 Fri, 11 Jan 2019 12:57:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8315 Notifications and orders from the 31st GST Council meeting extend timelines for migration and filing of GSTR-1, GSTR-3B, GSTR-4 and ITC-04, waive late fees for specified historical periods if returns are filed within the extended windows, and extend the date to avail ITC for FY 2017-18 invoices until the March return filing deadline. Annual reconciliation rules require prior filing of periodic returns; additional liabilities in reconciliation must be paid in cash via DRC-03. Circulars clarify transitional credit scope, reverse charge liabilities, refund computation for accumulated ITC including composition of Net ITC and treatment of reversed ITC, and classification and rate adjustments for specified supplies. Articles Goods and Services Tax - GST Thu, 10 Jan 2019 11:27:00 +0530 https://www.taxtmi.com/article/detailed?id=8315